Provisional Collection of Taxes Act, 1927 (Number 7 of 1927)
4 Duration of statutory effect of resolution.
[A resolution under this Act shall cease to have statutory effect upon the happening of whichever of the following events first occurs, that is to say:
[(a) subject to section 4A of this Act, if a Bill containing provisions to the same effect (with or without modifications) as the resolution is not read a second time by Dáil Eireann—
(i) where Dáil Eireann is in recess on any day between the eighty-second and the eighty-fourth day after the resolution is passed by Dáil Eireann, within the next five 35 sitting days of the resumption of Dáil Eireann after that recess,
(ii) in any other case, within the next eighty-four days after the resolution is passed by Dáil Eireann,]1
(b) if those provisions of the said Bill are rejected by Dáil Éireann during the passage of the Bill through the Oireachtas;
(c) the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as the resolution;
(d) [subject to section 4A of this Act]2 the expiration of a period of four months from the date on which the resolution is expressed to take effect or, where no such date is expressed, from the passing of the resolution by Dáil Éireann.]3