Income Tax (Amendment) Act, 1967

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Number 7 of 1967


INCOME TAX (AMENDMENT) ACT, 1967


ARRANGEMENT OF SECTIONS

Section

1.

Repeal of sections 480 (2) (3) and 483 of Income Tax Act, 1967.

2.

Short title.

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Number 7 of 1967


INCOME TAX (AMENDMENT) ACT, 1967


AN ACT TO PROVIDE THAT CERTAIN PROVISIONS OF THE INCOME TAX BILL, 1966, SHALL NOT COME INTO EFFECT. [8th March, 1967.]

WHEREAS Dáil Éireann, on the 15th day of February, 1967, passed a Bill entitled the Income Tax Bill, 1966, and Seanad Éireann passed the said Bill on the 22nd day of February, 1967:

AND WHEREAS the said Bill contains provisions numbered sections 480 (2) (3) and 483, providing for the issue of warrants by the commissioners for the special purposes of the Income Tax Acts for the recovery of income tax (including sur-tax) in case of neglect or refusal to pay such tax:

AND WHEREAS it is desired that the said provisions shall not have effect:

BE IT THEREFORE ENACTED BY THE OIREACHTAS AS FOLLOWS:

Repeal of sections 480 (2) (3) and 483 of Income Tax Act, 1967.

1.—If the Bill referred to in the Preamble becomes law as the Income Tax Act, 1967, sections 480 (2) (3) and 483 of the Act shall immediately stand repealed.

Short Title.

2.—This Act may be cited as the Income Tax (Amendment) Act, 1967.