Taxes and Duties (Special Circumstances) Act, 1942

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.