Provisional Collection of Taxes Act, 1927

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Number 7 of 1927.


PROVISIONAL COLLECTION OF TAXES ACT, 1927.


ARRANGEMENT OF SECTIONS

Section

1.

Definitions.

2.

Certain resolutions to have statutory effect.

3.

Application of general taxing enactments.

4.

Duration of statutory effect of resolution.

5.

Repayment of certain payments and deductions.

6.

Certain payments and deductions deemed to be legal.

7.

Repeal.

8.

Short title.

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Number 7 of 1927.


PROVISIONAL COLLECTION OF TAXES ACT, 1927.


AN ACT TO GIVE STATUTORY EFFECT FOR A LIMITED PERIOD TO RESOLUTIONS OF THE COMMITTEE ON FINANCE OF DÁIL EIREANN IMPOSING, RENEWING, VARYING, OR ABOLISHING TAXATION, AND TO MAKE PROVISION WITH RESPECT TO PAYMENTS, DEDUCTIONS, ASSESSMENTS, CHARGES, AND OTHER THINGS MADE OR DONE ON ACCOUNT OF ANY TEMPORARY TAX IN ANTICIPATION OF THE RENEWAL OF THE TAX BY THE OIREACHTAS. [19th March, 1927.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—