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Provisions applicable where an Act imposing income tax and sur-tax cannot be passed.
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3.—(1) If at any time in an income tax year, after 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 and before that resolution ceases to have such statutory effect, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, taking such steps as would be requisite, having regard to the provisions of the Act of 1927, to be taken by it or by them respectively in order to preserve the said statutory effect of the said resolution (with or without modification) or to pass a Bill containing provisions to the same effect (with or without modification) as the said resolution or that, the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said resolution and such (if any) modification thereof as may have been lawfully made, and declaring that, owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions to the same effect as the said resolution with the said (if any) modification.
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(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 resolution recited in that declaration (with such (if any) modification thereof as may lawfully have been made) shall, by virtue of this Act, have statutory effect as if contained in an Act of the Oireachtas until such statutory effect is either confirmed (with or without modification) or terminated by the Oireachtas.
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