Finance Act, 2002
|
Amendment of Provisional Collection of Taxes Act, 1927. |
139.—The Provisional Collection of Taxes Act, 1927 , is amended— | |
(a) in section 1, by substituting the following for the definition of “new tax”: | ||
“the expression ‘new tax’ when used in relation to a resolution under this Act means a tax which was not in force immediately before the date on which the resolution is expressed to take effect or, where no such date is expressed, the passing of the resolution by Dáil Éireann;”, | ||
and | ||
(b) in sections 2 and 3, by substituting “immediately before the date on which the resolution is expressed to take effect or, where no such date is expressed, the passing of the resolution by Dáil Éireann” for “immediately before the end of the previous financial year” in each place where it occurs. |