Income Tax Act, 1967.

Laying of regulations before Oireachtas.

543.—All such regulations of the Revenue Commissioners as relate to—

(a) the assessment, charge, collection and recovery of sur-tax,


(b) service by post,

shall be laid before each House of the Oireachtas as soon as may be after they are made, and, if a resolution annulling any such regulation is passed by either House of the Oireachtas within the next twenty-one days, or in the case of a regulation relating to surtax within the next forty days, on which that House has sat next after any such regulation has been laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.