Provisional Collection of Taxes Act, 1927 (Number 7 of 1927)
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:—
1 Definitions.
In this Act—
the expression “Committee on Finance” means the Committee on Finance of Dáil Eireann when and so long as such Committee is a committee of the whole House;
[the expression “new tax” when used in relation to a resolution under this Act means a tax which was not in force immediately before the date on which the resolution is expressed to take effect or, where no such date is expressed, the passing of the resolution by Dáil Éireann;]1
the expression “permanent tax” means a tax which was last imposed or renewed without any limit of time being fixed for its duration;
the expression “temporary tax” means a tax which was last imposed or renewed for a limited period only;
the expression “normal expiration” when used in relation to a temporary tax means the end of the limited period for which the tax was last imposed or renewed;
[the word “tax” means any customs duty, excise duty, income tax, value-added tax, capital gains tax, corporation tax, gift tax, inheritance tax, residential property tax, stamp duty, parking levy[1]>, local property tax<[1] or any other levy or charge for the purposes of this Act, for the benefit of the Exchequer.]2