TURF DEVELOPMENT ACT, 1946

71.—(1) At any time while the suspendable provisions are, whether by virtue of an order made under subsection (2) of this section or otherwise, in force, the Minister may by order (in this section referred to as a suspending order) declare that the suspendable provisions shall cease to be in force, in relation to the carriage of turf by road, as on and from such date as the Minister thinks fit and specifies in the order.

• (2) At any time while the suspendable provisions are, by virtue of a suspending order, not in force, the Minister may, by order (in this section referred to as a reviving order), declare that the suspendable provisions shall again come into force, in relation to the carriage of turf by road, as on and from such date (not being earlier than one month after the date on which the reviving order is made) as the Minister thinks fit and specifies in the order.

• (3) Whenever and so often as the Minister makes a suspending order, the following provisions shall have effect:—

• (a) subject to the operation of a reviving order, the suspendable provisions shall cease to be in force, in relation to the carriage of turf by road, as on and from the date specified in that behalf in the suspending order;

• (b) subsections (1) and (2) of section 21 of the Interpretation Act, 1937 (No. 38 of 1937), shall apply to and have effect in relation to such cesser as if such cesser were a repeal by an Act of the Oireachtas passed on the day on which such cesser takes effect and the suspendable provisions were repealed by such Act of the Oireachtas as on and from that day.

• (4) Whenever and so often as the Minister makes a reviving order the suspendable provisions shall, as on and from the date specified in that behalf in such reviving order again come into force in relation to the carriage of turf by road, and shall, subject to the operation of a subsequent suspending order, continue in force.

• (5) In this section the expression “the suspendable provisions” means subsection (1) of section 9 of the Road Transport Act, 1933 (No. 8 of 1933).

SCHEDULE. Transitory Provisions in Relation to Dissolved Company.

Continuance of dissolved company for certain purposes.

Transfer of stocks, shares and securities.

Provisions in relation to income tax chargeable on the dissolved company.

3.—(1) In this paragraph the expression “the appointed date” means—

• (a) in case the establishment date falls on the 5th day of April, the establishment date;

• (b) in any other case, the 5th day of April next following the establishment date.

• (2) The dissolved company shall, on and after the establishment date, continue to be liable under the Income Tax Acts to prepare and deliver any statement, return or particulars required for the purposes of those Acts for any year of assessment ending on or before the appointed date.

• (3) Assessments to income tax for any year of assessment ending on or before the appointed date may be made on the dissolved company on or after the establishment date, and income tax in respect of any such assessment so made, which shall become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

• (4) For the purposes of subparagraphs (2) and (3) of this paragraph, the chief officer of the Board or other officer performing the duties of chief officer of the Board shall be deemed to be secretary of the dissolved company or other officer performing the duties of secretary of the dissolved company.

Provisions in relation to corporation profits tax chargeable on the dissolved company.

4.—(1) In this paragraph the expression “the appointed date” means—

• (a) in case the establishment date falls on the 31st day of March, the establishment date,

• (b) in any other case, the 31st day of March next following the establishment date.

• (2) The dissolved company shall, on and after the establishment date, continue to be liable under the enactments relating to corporation profits tax to prepare and deliver any statement, return or particulars required for the purposes of those enactments for any accounting period ending on or before the appointed date.

• (3) Assessments to corporation profits tax for any accounting period ending on or before the appointed date may be made on or after the establishment date on the dissolved company and corporation profits tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

• (4) For the purposes of subparagraphs (2) and (3) of this paragraph, the chief officer of the Board or other officer performing the duties of chief officer of the board shall be deemed to be secretary of the dissolved company or other officer performing the duties of secretary of the dissolved company.

• (5) In this paragraph references to corporation profits tax shall be construed as including references to excess corporation profits tax.