6 Certain payments and deductions deemed to be legal.

(1) Any payment or deduction on account of a temporary tax to which this section applies made within two months after the expiration of such tax in respect of a period or event occurring after such expiration shall, if such payment or deduction would have been a legal payment or deduction if the tax had not expired, be deemed to be a legal payment or deduction subject to the conditions that—

(a) if a resolution under this Act renewing the tax (with or without modification) is not passed by [Dáil Éireann]¹ within two months after the expiration of the tax, the amount of such payment or deduction shall be repaid or made good on the expiration of such two months, and

(b) if (such resolution having been so passed) an Act of the Oireachtas renewing the tax (with or without modification) does not come into operation when or before such resolution ceases to have statutory effect, the amount of such payment or deduction shall be repaid or made good on such cesser, and

(c) if (such Act having been so passed) the tax is renewed by such Act with such modifications that the whole or some portion of such payment or deduction is not a legal payment or deduction under such Act, the whole or such portion (as the case may be) of such payment or deduction shall be repaid or made good on the coming into operation of such Act.

(2) This section applies only to a temporary tax which was last imposed or renewed for a limited period not exceeding eighteen months and was in force immediately before the end of the financial year next preceding the financial year in which the payment or deduction under this section is made.