Taxes and Duties (Special Circumstances) Act, 1942
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Definitions. |
1.—In this Act— | |
the expression “the Act of 1927” means the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927); | ||
the expression “the Taoiseach” includes any person for the time being authorised by law to perform the functions of the Taoiseach; | ||
the expression “income tax year” means a period of twelve months beginning on any 6th day of April and ending on the next following 5th day of April; | ||
the expression “Committee on Finance” means the Committee on Finance of Dáil Eireann when and so long as such Committee is a Committee of the whole House; | ||
the expression “enemy action” means action taken or things done within the State (including the territorial waters thereof and the superincumbent atmosphere) by the armed forces of another country, whether the State is or is not at war with that country. |