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Taxes and Duties (Special Circumstances) Act, 1942

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Number 12 of 1942.

TAXES AND DUTIES (SPECIAL CIRCUMSTANCES) ACT, 1942.

ARRANGEMENT OF SECTIONS

Section

1.

Definitions.

2.

Provisions applicable where resolution imposing income tax and sur-tax cannot be passed.

3.

Provisions applicable where an Act imposing income tax and sur-tax cannot be passed.

4.

Provisions applicable where an Act imposing, continuing, varying or terminating a duty of customs or excise cannot be passed.

5.

Provisions in respect of the confirmation of orders under the Emergency Imposition of Duties Act, 1932.

6.

Modification of section 211 of the Income Tax Act, 1918.

7.

Modification of section 6 of the Provisional Collection of Taxes Act, 1927.

8.

Authentication and publication of declarations under this Act.

9.

Care and management of taxes and duties.

10.

Short title and construction.

Acts Referred to

Provisional Collection of Taxes Act, 1927

No. 7 of 1927

Emergency Imposition of Duties Act, 1932

No. 16 of 1932

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Number 12 of 1942.

TAXES AND DUTIES (SPECIAL CIRCUMSTANCES) ACT, 1942.

AN ACT TO MAKE PROVISION FOR THE IMPOSITION OF INCOME TAX AND SUR-TAX AND THE IMPOSITION, CONTINUANCE, VARIATION, AND TERMINATION OF DUTIES OF CUSTOMS OR EXCISE WHERE THE IMPOSITION, CONTINUANCE, VARIATION, OR TERMINATION (AS THE CASE MAY BE) OF THOSE TAXES AND DUTIES IN THE MANNER PROVIDED BY LAW (OTHER THAN THIS ACT) IS PREVENTED BY THE ACTION OF THE ARMED FORCES OF ANOTHER COUNTRY. [23rd June, 1942.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—