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Certain resolutions to have statutory effect.
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2.—Whenever a resolution (in this Act referred to as a resolution under this Act) is passed by the Committee on Finance resolving—
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(a) that a new tax specified in the resolution be imposed, or
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(b) that a specified permanent tax in force immediately before the end of the previous financial year be increased, reduced, or otherwise varied, or be abolished, or
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(c) that a specified temporary tax in force immediately before the end of the previous financial year be renewed (whether at the same or a different rate and whether with or without modification) as from the date of its normal expiration or from an earlier date or be discontinued on a date prior to the date of its normal expiration,
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and the resolution contains a declaration that it is expedient in the public interest that the resolution should have statutory effect under the provisions of this Act, the resolution shall, subject to the provisions of this Act, have statutory effect as if contained in an Act of the Oireachtas.
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