Appropriation Act, 1991

Amendment of Provisional Collection of Taxes Act, 1927.

2.—The Provisional Collection of Taxes Act, 1927 , is hereby amended—

(a) in section 4—

(i) by the substitution of the following for paragraph (a):

“(a) subject to section 4A of this Act, if a Bill containing provisions to the same effect (with or without modifications) as the resolution is not read a second time by Dáil Éireann—

(i) where Dáil Éireann is in recess on any day between the eighty-second and the eighty-fourth day after the resolution is passed by Dáil Éireann, within the next five sitting days of the resumption of Dáil Éireann after that recess,

(ii) in any other case, within the next eighty-four days after the resolution is passed by Dáil Éireann,”,

and

(ii) by the insertion of “subject to section 4A of this Act” before “the expiration of a period of four months” in paragraph (d),

and

(b) by the insertion of the following new section after section 4:

“4A. Where Dáil Éireann, having passed a resolution under this Act, has been dissolved on the date the resolution was so passed or within eighty-four days of that date, the period of dissolution shall be disregarded for the purposes of calculating any period to which paragraph (a) or (d) of section 4 of this Act relates.”.