Exchequer and Local Financial Years Act, 1974


8.—(1) Nothing in this Act shall be construed as altering, or as enabling to be altered, the rate of any tax, or as enabling any tax to be imposed, levied or charged.

(2) Subject to subsection (1) of this section, anything done by a Minister of State, a local authority for the purposes of the Local Government Acts, 1925 to 1971, the Commissioners of Public Works in Ireland, the Commissioner of Valuation or any other person established under or regulated by statute, before and in anticipation of the enactment of this Act, of the coming into operation of section 2 (3) of this Act or of the making of an order under section 5 of this Act, shall have and shall be deemed always to have had all such (if any) validity and effect as it would have had if this Act or the order, as may be appropriate, had been in force when such thing was done.