Taxes and Duties (Special Circumstances) Act, 1942
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Modification of section 6 of the Provisional Collection of Taxes Act, 1927. |
7.—The following provisions shall apply and have effect in relation to every payment or deduction to which section 6 of the Act of 1927 applies, that is to say:— | |
(a) if, within two months after the expiration of the temporary tax on account of which the payment or deduction is made and before any such resolution as is mentioned in paragraph (a) of sub-section (1) of the said section 6 is passed in respect of the said tax, the Taoiseach makes a declaration under this Act in consequence of which the said tax is renewed by virtue of this Act, the said paragraph (a) shall not apply or have effect in relation to the said payment or deduction; | ||
(b) if, after such resolution as is mentioned in the said paragraph (a) has been passed in respect of the said tax and before that resolution has ceased to have statutory effect under the Act of 1927, the Taoiseach makes a declaration under this Act in consequence of which the said resolution (with such (if any) modification thereof as may lawfully have been made) has statutory effect by virtue of this Act, paragraph (b) of sub-section (1) of the said section 6 shall, not apply or have effect in relation to the said payment or deduction; | ||
(c) if the Taoiseach makes under this Act a declaration in consequence of which statutory effect is given by virtue of this Act to a resolution renewing the said tax with such modifications that the whole or some portion of the said payment or deduction is not a legal payment or deduction, the whole or such portion (as the case may be) of such payment or deduction shall be repaid or made good on the making of such declaration. |