Collection of Taxes (Confirmation) Act, 1938

• Permanent Page URL

Statutory effect of the Financial Resolutions.

3.—(1) Every of the Financial Resolutions to which this Act applies shall, notwithstanding anything contained in the Act of 1927, have and be deemed always to have had statutory effect as if contained in an Act of the Oireachtas, and shall continue to have such statutory effect until such cesser as is provided for by the next following sub-section of this section.

(2) Every of the Financial Resolutions to which this Act applies shall cease to have statutory effect upon the happening of whichever of the following events shall first occur, that is to say:—

(a) the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as such Financial Resolution, or

(b) the expiration of four months from the passing of this Act.

(3) When a Financial Resolution to which this Act applies ceases, by virtue of the next preceding sub-section of this section, to have statutory effect, such cesser shall not prejudice or affect anything done or any liability or obligation incurred under or by virtue of such Financial Resolution before such cesser.