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.

1.—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” means a tax which was not in force immediately before the end of the previous financial year;

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” includes duties of customs, duties of excise, income tax and super-tax but no other tax or duty.

2 Certain resolutions to have statutory effect.

2.—Whenever a resolution (in this Act referred to as a resolution under this Act) is passed by the Committee on Finance resolving—

• (a) that a new tax specified in the resolution be imposed, or

• (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

• (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,

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.

3 Application of general taxing enactments.

3.—(1) Whenever a new tax is imposed by a resolution under this Act and such resolution describes the tax as a duty of customs or as a duty of excise or as an income tax or as a supertax, the enactments which immediately before the end of the previous financial year were in force in relation to customs duties generally, or excise duties generally, or income tax generally, or super-tax generally (as the case may require) shall, subject to the provisions of this Act, apply to and have full force and effect in respect of such new tax so long as the resolution continues to have statutory effect.

• (2) Whenever a permanent tax is increased, reduced, or otherwise vaired by a resolution under this Act, all enactments which were in force with respect to that tax immediately before the end of the previous financial year shall, so long as the resolution continues to have statutory effect and subject to the provisions of this Act, have full force and effect with respect to the tax as so increased, reduced, or otherwise varied.

• (3) Whenever a temporary tax is renewed (whether at the same or a different rate and whether with or without modification) by a resolution under this Act, all enactments which were in force with respect to that tax immediately before the end of the previous financial year shall, so long as the resolution continues to have statutory effect and subject to the provisions of this Act, have full force and effect with respect to the tax as renewed by the resolution.

4 Duration of statutory effect of resolution.

4.—(1) A resolution under this Act shall cease to have statutory effect in or upon the happening of whichever of the following events first occurs, that is to say:—

• (a) if the resolution is not agreed to, with or without modification, by Dáil Eireann within the next ten days on which Dáil Eireann sits after the resolution is passed by the Committee on Finance;

• (b) if Dáil Eireann disagrees with the resolution;

• (c) if a Bill containing provisions to the same effect (with or without modification) as the resolution is not read a second time by Dáil Eireann within the next twenty days on which Dáil Eireann sits after the resolution is agreed to by Dáil Eireann;

• (d) if those provisions of the said Bill are rejected by Dáil Eireann during the passage of the Bill through the Oireachtas;

• (e) the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as the resolution;

• (f) the dissolution of Dáil Eireann before any such Act as aforesaid is passed by the Oireachtas;

• (g) 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 the Committee on Finance.

• (2) When a resolution under this Act is agreed to by Dáil Eireann with modifications, the resolution shall have statutory effect under this Act with and subject to such modifications.

5 Repayment of certain payments and deductions.

5.—(1) Whenever a resolution under this Act ceases to have statutory effect by reason of the happening of any event other than the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as the resolution, all moneys paid in pursuance of the resolution shall be repaid or made good and every deduction made in pursuance of the resolution shall be deemed to be an unauthorised deduction.

• (2) Whenever a resolution under this Act which has not ceased to have statutory effect is agreed to by Dáil Eireann with modifications, all moneys paid in pursuance of the resolution which would not be payable under the resolution as so agreed to shall be repaid or made good and every deduction made in pursuance of the resolution which would not be authorised by the resolution as so agreed to shall be deemed to be an unauthorised deduction.

• (3) Whenever an Act of the Oireachtas comes into operation containing provisions to the same effect with modifications as a resolution under this Act and such resolution ceases by virtue of such coming into operation to have statutory effect, all moneys paid in pursuance of such resolution which would not be payable under such Act shall be repaid or made good and every deduction made in pursuance of such resolution which would not be authorised by such Act shall be deemed to be an unauthorised deduction.

6 Certain payments and deductions deemed to be legal.

6.—(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 the Committee on Finance 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.

7 Repeal.

7.—The Provisional Collection of Taxes Act, 1913, is hereby repealed.

8 Short title.

8.—This Act may be cited as the Provisional Collection of Taxes Act, 1927.