Taxes and Duties (Special Circumstances) Act, 1942

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

2.—(1) If at any time in an income tax year before a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance, the Taoiseach is satisfied that, owing to enemy action, the Committee on Finance is unable to meet for the purpose of considering and, if thought fit, passing such resolution, it shall be lawful for the Taoiseach to make a declaration in writing declaring that the Committee on Finance is unable, owing to the action of the armed forces of another country, to meet for the purpose of considering and, if thought fit, imposing income tax and sur-tax for the then current income tax year.

(2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the following provisions shall have effect, that is to say:—

(a) income tax for the income tax year in which such declaration is made (in this sub-section referred to as the current year) shall, by virtue of this Act, be charged at the rate at which it was charged for the next preceding income tax year;

(b) sur-tax for the current year shall, by virtue of this Act, be charged at the rates at which it was charged for the next preceding income tax year;

(c) the several statutory and other provisions which were in force on the day before the beginning of the current year in relation to income tax and sur-tax shall, by virtue of this Act, have effect in relation to the said income tax and sur-tax chargeable by virtue of this Act for the current year.