TAXES AND DUTIES (SPECIAL CIRCUMSTANCES) ACT, 1942

AN ACT TO MAKE PROVISION FOR THE IMPOSITION OF INCOME TAX AND SUR-TAX AND THE IMPOSITION, CONTINUANCE, VARIATION, AND TERMINATION OF DUTIES OF CUSTOMS OR EXCISE WHERE THE IMPOSITION, CONTINUANCE, VARIATION, OR TERMINATION (AS THE CASE MAY BE) OF THOSE TAXES AND DUTIES IN THE MANNER PROVIDED BY LAW (OTHER THAN THIS ACT) IS PREVENTED BY THE ACTION OF THE ARMED FORCES OF ANOTHER COUNTRY. [23rd June, 1942.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

1 Definitions.

1.—In this Act—

the expression “the Act of 1927” means the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927);

the expression “the Taoiseach” includes any person for the time being authorised by law to perform the functions of the Taoiseach;

the expression “income tax year” means a period of twelve months beginning on any 6th day of April and ending on the next following 5th day of April;

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 “enemy action” means action taken or things done within the State (including the territorial waters thereof and the superincumbent atmosphere) by the armed forces of another country, whether the State is or is not at war with that country.

2 Provisions applicable where resolution imposing income tax and sur-tax cannot be passed.

2.—(1) If at any time in an income tax year before a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance, the Taoiseach is satisfied that, owing to enemy action, the Committee on Finance is unable to meet for the purpose of considering and, if thought fit, passing such resolution, it shall be lawful for the Taoiseach to make a declaration in writing declaring that the Committee on Finance is unable, owing to the action of the armed forces of another country, to meet for the purpose of considering and, if thought fit, imposing income tax and sur-tax for the then current income tax year.

• (2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the following provisions shall have effect, that is to say:—

• (a) income tax for the income tax year in which such declaration is made (in this sub-section referred to as the current year) shall, by virtue of this Act, be charged at the rate at which it was charged for the next preceding income tax year;

• (b) sur-tax for the current year shall, by virtue of this Act, be charged at the rates at which it was charged for the next preceding income tax year;

• (c) the several statutory and other provisions which were in force on the day before the beginning of the current year in relation to income tax and sur-tax shall, by virtue of this Act, have effect in relation to the said income tax and sur-tax chargeable by virtue of this Act for the current year.

3 Provisions applicable where an Act imposing income tax and sur-tax cannot be passed.

3.—(1) If at any time in an income tax year, after a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance and before that resolution ceases to have such statutory effect, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, taking such steps as would be requisite, having regard to the provisions of the Act of 1927, to be taken by it or by them respectively in order to preserve the said statutory effect of the said resolution (with or without modification) or to pass a Bill containing provisions to the same effect (with or without modification) as the said resolution or that, the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said resolution and such (if any) modification thereof as may have been lawfully made, and declaring that, owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions to the same effect as the said resolution with the said (if any) modification.

• (2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the resolution recited in that declaration (with such (if any) modification thereof as may lawfully have been made) shall, by virtue of this Act, have statutory effect as if contained in an Act of the Oireachtas until such statutory effect is either confirmed (with or without modification) or terminated by the Oireachtas.

4 Provisions applicable where an Act imposing, continuing, varying, or terminating a duty of customs or excise cannot be passed.

4.—(1) If at any time in a financial year, after a resolution having statutory effect by virtue of the Act of 1927 and imposing, continuing, varying, or terminating a duty of customs or a duty of excise has been passed by the Committee on Finance and before that resolution ceases to have such statutory effect, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, taking such steps as would be required, having regard to the provisions of the Act of 1927, to be taken by it or by them respectively in order to preserve the said statutory effect of the said resolution (with or without modification) or to pass a Bill containing provisions to the same effect (with or without modification) as the said resolution or that, the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said resolution and such (if any) modification thereof as may have been lawfully made, and declaring that, owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions to the same effect as the said resolution with the said (if any) modification.

• (2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the resolution recited in that declaration (with such (if any) modification thereof as may lawfully have been made) shall, by virtue of this Act, have statutory effect as if contained in an Act of the Oireachtas until such statutory effect is either confirmed (with or without modification) or terminated by the Oireachtas.

5 Provisions in respect of the confirmation of orders under the Emergency Imposition of Duties Act, 1932.

5.—(1) If at any time within eight months after the making of an order under section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), (not being an order merely revoking wholly an order previously made under that section) and before such order has been confirmed by Act of the Oireachtas or has been wholly revoked by another order under the said section, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, passing a Bill containing provisions confirming the said order or that, the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said order and declaring that owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions confirming the said order.

• (2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the order recited in that declaration shall, by virtue of this Act, continue to have statutory effect in accordance with the Emergency Imposition of Duties Act, 1932, until such statutory effect is either confirmed or terminated by an Act of the Oireachtas.

6 Modification of section 211 of the Income Tax Act, 1918.

6.—Whenever the Taoiseach makes a declaration under this Act in consequence of which income tax is, by virtue of this Act, imposed (whether directly or by giving statutory effect to a resolution (with or without modification) of the Committee on Finance) for any year, section 211 of the Income Tax Act, 1918, shall, in relation to the income tax so imposed, have effect subject to the modifications that—

• (a) the expression “the passing of the Act imposing the tax for that year” shall be construed as meaning the making of the said declaration by the Taoiseach, and the expression “the Act so imposing the tax” shall be construed accordingly, and

• (b) the expression (at the end of the said section) “if the Act imposing tax for the year had been in force” shall be construed as meaning if the said declaration had been made by the Taoiseach.

7 Modification of section 6 of the Provisional Collection of Taxes Act, 1927.

7.—The following provisions shall apply and have effect in relation to every payment or deduction to which section 6 of the Act of 1927 applies, that is to say:—

• (a) if, within two months after the expiration of the temporary tax on account of which the payment or deduction is made and before any such resolution as is mentioned in paragraph (a) of sub-section (1) of the said section 6 is passed in respect of the said tax, the Taoiseach makes a declaration under this Act in consequence of which the said tax is renewed by virtue of this Act, the said paragraph (a) shall not apply or have effect in relation to the said payment or deduction;

• (b) if, after such resolution as is mentioned in the said paragraph (a) has been passed in respect of the said tax and before that resolution has ceased to have statutory effect under the Act of 1927, the Taoiseach makes a declaration under this Act in consequence of which the said resolution (with such (if any) modification thereof as may lawfully have been made) has statutory effect by virtue of this Act, paragraph (b) of sub-section (1) of the said section 6 shall, not apply or have effect in relation to the said payment or deduction;

• (c) if the Taoiseach makes under this Act a declaration in consequence of which statutory effect is given by virtue of this Act to a resolution renewing the said tax with such modifications that the whole or some portion of the said payment or deduction is not a legal payment or deduction, the whole or such portion (as the case may be) of such payment or deduction shall be repaid or made good on the making of such declaration.

8 Authentication and publication of declarations under this Act.

8.—(1) Every declaration made by the Taoiseach under this Act shall either (as he thinks proper) be sealed with his official seal or be under his hand only.

• (2) Whenever the Taoiseach has made a declaration under this Act, he shall cause such declaration to be published in such manner as he shall think proper as soon as may be after the making thereof.

9 Care and management of taxes and duties.

9.—Every tax and duty imposed, continued, or varied under and by virtue of this Act shall be deemed to be placed, by virtue of this Act, under the care and management of the Revenue Commissioners.

10 Short title and construction.

10.—(1) This Act may be cited as the Taxes and Duties (Special Circumstances) Act, 1942.

• (2) This Act, so far as it relates to income tax or sur-tax, shall be construed together with the Income Tax Acts, and, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.