Provisional Collection of Taxes Act, 1927

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.