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Collection of Taxes (Confirmation) Act, 1951

Statutory effect of the Financial Resolutions.

3.—(1) A Financial Resolution to which this Act applies shall, notwithstanding anything contained in the Act of 1927, have and be deemed always to have had statutory effect as if contained in an Act of the Oireachtas, and shall continue to have such statutory effect until the cesser provided for by subsection (2) of this section.

(2) A Financial Resolution to which this Act applies shall cease to have statutory effect upon the happening of whichever of the following events first occurs, that is to say:—

(a) the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as the Financial Resolution,

(b) the expiration of four months from the passing of this Act.