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Modification of section 211 of the Income Tax Act, 1918.
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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—
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