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Uimhir 12 de 1942.
ACHT CÁNACHA AGUS DIÚITÉTHE (TOSCA SPEISIALTA), 1942.
[An tionntódh oifigeamhail.]
Mínithe.
1.—San Acht so—
cialluíonn an abairt “Acht 1927” an tAcht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927);
foluíonn an abairt “an Taoiseach” duine ar bith dá mbeidh údaruithe de thurus na huaire le dlí feidhmeanna an Taoisigh d'fheidhmiú;
eiálluíonn an abairt “bliain chánach ioncuim” tréimhse de dhá mhí dhéag dar tosach an 6adh lá d'Abrán agus dar críoch an 5adh lá d'Abrán ina dhiaidh sin;
cialluíonn an abairt “Coiste um Airgeadas” Coiste um Airgeadas Dháil Éireann an uair agus an fhaid is Coiste den Tigh uile an Coiste sin;
cialluíonn an abairt “gníomhú námhad” gníomhú no nithe ar n-a ndéanamh sa Stát (le n-a n-áirmhítear uiscí teorann an Stáit agus an t-aerbhrat forluighteach) ag fórsaí armtha tíre eile, pé aca i gcogadh don Stát leis an tír sin no nach eadh.
Forálacha is infheidhme i gcás, nach féidir rún ag forchur cánach ioncuim agus forchánach do rith.
2.—(1) Má thárlann aon tráth i mbliain chánach ioncuim, sara mbeidh rún go n-éifeacht reachtúil aige de bhuadh Achta 1927 ag forchur cánach ioncuim agus forchánach don bhliain sin rithe ag an gCoiste um Airgeadas, gur deimhin leis an Taoiseach an Coiste um Airgeadas do bheith éagcumasach, de dheascaibh gníomhuithe námhad, ar theacht le chéile chun go mbreithneoidís agus, i gcás inarbh oiriúnach leo é, go rithfidís an rún san, is dleathach don Taóiseach a dhearbhú i scríbhinn an Coiste um Airgeadas do bheith éagcumasach, de dheascaibh gníomhuithe fórsaí armtha tíre eile, ar theacht le chéile chun cáin ioncuim agus forcháin don bhliain chánach ioncuim a bheidh ag rith an uair sin do bhreithniú agus, más oiriúnach leo é, d'fhorchur.
(2) Má dhéanann agus aon uair a dhéanfaidh an Taoiseach fén bhfo-alt san roimhe seo den alt so dearbhú den tsórt a luaidhtear sa bhfo-alt san, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) déanfar cáin ioncuim don bhliain chánach ioncuim ina ndéanfar an dearbhú san (dá ngairmtear an bhliain reatha sa bhfo-alt so) d'éileamh de bhuadh an Achta so do réir an ráta ar ar héilíodh cáin ioncuim don bhliain chánach ioncuim díreach roimhe sin;
(b) déanfar forcháin don bhliain reatha d'éileamh de bhuadh an Achta so do réir na rátaí ar ar héilíodh forcháin don bhliain chánach ioncuim díreach roimhe sin;
(c) na forálacha uile agus fé seach, reachtúil agus eile, do bhí i bhfeidhm an lá roimh thosach na bliana reatha maidir le cáin ioncuim agus forcháin beidh éifeacht aca de bhuadh an Achta so maidir leis an gcáin ioncuim agus an fhorcháin sin is inéilithe de bhuadh an Achta so don bhliain reatha.
Forálacha is infheidhme i gcás nach féidir Acht ag forchur cánach ioncuim agus forchánach do rith.
3.—(1) Má thárlann aon tráth i mbliain chánach ioncuim, tar éis rún go n-éifeacht reachtúil aige de bhuadh Achta 1927 ag forchur cánach ioncuim agus forchánach don bhliain sin do bheith rithte ag an gCoiste um Airgeadas agus sara scuiridh an rún san den éifeacht reachtúil sin do bheith aige, gur deimhin leis an Taoiseach aon cheann no an dá cheann de Thithe an Oireachtais do bheith éagcumasach, de dheascaibh gníomhuithe námhad, ar theacht le chéile chun go mbreithneoidís agus, i gcás inarbh oiriúnach leo é, go ndéanfaidís na nithe sin ba ghá dhó no dhóibh fé seach, ag féachaint d'fhorálacha Achta 1927, do dhéanamh d'fhonn éifeacht reachtúil sin an rúin sin (go modhnú no gan modhnú) do bhuan-choimeád no chun go rithfidís Bille ina mbeadh forálacha ar aon-bhrí (go modhnú no gan modhnú) leis an rún san no an Taoiseach do bheith má bhíonn Bille den tsórt san adubhradh rithte no más tuigthe é bheith rithte ag Tithe an Oireachtais, éagcumasach, de dheascaibh gníomhuithe námhad, ar an mBille sin do thairgsint don Uachtarán chun a lámh a chur leis, is dleathach don Taoiseach dearbhú do dhéanamh i scríbhinn ag aithris an rúin sin agus an mhodhnuithe sin (más ann) air a bheidh déanta go dleathach agus á dhearbhú gach ceann no an dá cheann no ceann amháin (do réir mar a bheidh) de Thithe an Oireachtais fé seach agus an tUachtarán do bheith uile no fé seach éagcumasach, de dheascaibh gníomhuithe fórsaí armtha tíre eile, ar na nithe do dhéanamh is gá do réir dlí chun reachtaíocht d'achtú ina mbeadh forálacha ar aon-bhrí leis an rún san gus an modhnú san (más ann).
(2) Má dhéanann agus aon uair a dhéanfaidh an Taoiseach fén bhfo-alt san roimhe seo den alt so dearbhú den tsórt a luaidhtear sa bhfo-alt san, ansan, an rún a haithriseofar sa dearbhú san (go pé modhnú (más ann) air a bheidh déanta go dleathach) beidh éifeacht reachtúil aige, de bhuadh an Achta so, fé is dá mbeadh sé in Acht den Oireachtas go dtí go ndéanfaidh an tOireachtas an éifeacht reachtúil sin do dhaingniú (go modhnú no gan modhnú) no d'fhoirceannadh.
Forálacha is infheidhme i gcás nach féidir Acht ag forchur, ag buanú, ag athrú, no ag foirceannadh diúite chustum no mháil do rith.
4.—(1) Má thárlann aon tráth i mbliain airgeadais, tar éis rún go n-éifeacht reachtúil aige de bhuadh Achta 1927 d'fhorchur, do bhuanú, d'athrú, no d'fhoirceannadh diúité chustum no diúité mháil do bheith rithte ag an gCoiste um Airgeadas agus sara scuiridh an rún san den éifeacht reachtúil sin do bheith aige, gur deimhin leis an Taoiseach aon cheann no an dá cheann de Thithe an Oireachtais do bheith éagcumasch, de dheascaibh gníomhuithe námhad, ar theacht le chéile chun go mbreithneoidís agus, más oiriúnach leo é, go ndéanfaidís na nithe sin ba ghá dhó no dhóibh fé seach, ag féachaint d'fhorálacha Achta 1927, do dhéanamh d'fhonn éifeacht reachtúil sin an rúin sin (go modhnú no gan modhnú) do bhuan-choimeád no go rithfidís Bille ina mbeadh forálacha ar aonbhrí (go modhnú no gan modhnú) leis an rún san no an Taoiseach do bheith, ar Bhille den tsórt san adubhradh do bheith rithte no ar bheith tuigthe é bheith rithte ag Tithe an Oireachtais, éagcumasach, de dheascaibh gníomhuithe námhad, ar an mBille sin do thairgsint don Uachtarán chun a lámh a chur leis, is dleathach don Taoiseach dearbhú do dhéanamh i scríbhinn ag aithris an rúin sin agus an mhodhnuithe sin (más ann) air a bheidh déanta go dleáthach agus á dhearbhú gach ceann no an dá cheann no ceann amháin (do réir mar a bheidh) de Thithe an Oireachtais fé seach agus an tUachtarán do bheith uile no fé seach éagcumasach, de dheascaibh gníomhuithe fórsaí armtha tíre eile, ar na nithe do dhéanamh is gá do réir dlí chun reachtaíocht d'achtú ina mbeadh forálacha ar aon-bhrí leis an rún san gus an modhnú san (más ann).
(2) Má dhéanann agus aon uair a dhéanfaidh an Taoiseach fén bhfo-alt san roimhe seo den alt so dearbhú den tsórt a luaidhtear sa bhfo-alt san, beidh ag an rún a haithriseofar sa dearbhú san (go pé modhnú (más ann) air a bheidh déanta go dleathach) éifeacht reachtúil, de bhuadh an Achta so, fé is dá mbeadh sé in Acht den Oireachtas go dtí go ndéanfaidh an tOireachtas an éifeacht reachtúil sin do dhaingniú (go modhnú no gan modhnú) no d'fhoirceannadh.
Forálacha maidir le daingniú orduithe fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932.
5.—(1) Má thárlann, aon tráth laistigh d'ocht mí tar éis ordú do dhéanamh fé alt 1 den Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932) (nach ordú gan d'fheidhm aige ach ordú do rinneadh roimhe sin fén alt san do chúlghairm go hiomlán) agus sara ndéantar an t-ordú san do dhaingniú le hAcht den Oireachtas no sara ndéantar é do chúlghairm go hiomlán le hordú eile fén alt san, gur deimhin leis an Taoiseach aon cheann no an dá cheann de Thithe an Oireachtais do bheith éagcumasach, de dheascaibh gníomhuithe námhad, ar theacht le chéile chun go mbreithneoidís agus, más oiriúnach leo é, go rithfidís Bille ina mbeadh forálacha ag daingniú an orduithe sin no an Taoiseach do bheith, ar Bhille den tsórt san adubhradh do bheith rithte no ar bheith tuigthe é bheith rithte ag Tithe an Oireachtais, éagcumasach, de dheascaibh gníomhuithe námhad, ar an mBille sin do thairgsint don Uachtarán chun a lámh a chur leis, is dleathach don Taoiseach dearbhú do dhéanamh i scríbhinn ag aithris an orduithe sin agus á dhearbhú gach ceann no an dá cheann no ceann amháin (do réir mar a bheidh) de Thithe an Oireachtais fé seach agus an tUachtarán do bheith uile no fé seach éagcumasach, de dheascaibh gníomhuithe fórsaí armtha tíre eile, ar na nithe do dhéanamh is gá do réir dlí chun reachtaíocht d'achtú ina mbeadh forálacha ag daingniú an orduithe sin.
(2) Má dhéanann agus aon uair a dhéanfaidh an Taoiseach fén bhfo-alt san roimhe seo den alt so dearbhú den tsórt a luaidhtear sa bhfo-alt san, ansan, an t-ordú a haithriseofar sa dearbhú san leanfa sé, de bhuadh an Acht so, d'éifeacht reachtúil do bheith aige do réir an Achta chun Diúitéthe do Ghearradh go Práinneach, 1932, go dtí go ndéanfar an éifeacht reachtúil sin do dhaingniú no d'fhoirceannadh le hAcht den Oireachtas.
Alt 211 den Income Tax Act, 1918, do mhodhnú.
6.—Aon uair a dhéanfaidh an Taoiseach dearbhú fén Acht so a dtiocfaidh dá dhruim go ndéanfar, de bhuadh an Achta so, cáin ioncuim d'fhorchur (go díreach no tré éifeacht reachtúil do thabhairt do rún (go modhnú no gan modhnú) ón gCoiste um Airgeadas) d'aon bhliain áirithe, beidh éifeacht, maidir leis an gcáin ioncuim a forchuirfear amhlaidh, ag alt 211 den Income Tax Act, 1918. fé réir na modhnuithe seo leanas—
(a) déanfar an abairt “the passing of the Act imposing the tax for that year” do léiriú mar abairt a chialluíonn an Taoiseach do dhéanamh an dearbhuithe sin, agus déanfar an abairt “the Act so imposing the tax” do léiriú dá réir sin, agus
(b) déanfar an abairt (i ndeireadh an ailt sin) “if the Act imposing tax for the year had been in force” do léiriú mar abairt a chialluíonn dá mbeadh an dearbhú san déanta ag an Taoiseach.
Alt 6 den Acht um Bhailiú Shealadach Cánach, 1927, do mhodhnú.
7.—Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le gach íocaíocht no asbhaint le n-a mbaineann alt 6 d'Acht 1927, sé sin le rá:—
(a) má thárlann, laistigh de dhá mhí tar éis dul in éag don cháin shealadach ar ina leith do rinneadh an íocaíocht no an asbhaint agus sara ndéantar aon rún den tsórt a luaidhtear i mír (a) d'fho-alt (1) den alt san 6 do rith maidir leis an gcáin sin, go ndéanfaidh an Taoiseach dearbhú fén Acht so a dtiocfaidh dá dhruim an cháin sin d'athnuachaint de bhuadh an Achta so, ní bheidh feidhm ná éifeacht ag an mír sin (a) maidir leis an íocaíocht no an asbhaint sin;
(b) má thárlann, tar éis rún den tsórt a luaidhtear sa mhír sin (a) do bheith rithe maidir leis an gcáin sin agus sara scuiridh an rún san d'éifeacht reachtúil do bheith aige fé Acht 1927, go ndéanfaidh an Taoiseach dearbhú fén Acht so a dtiocfaidh dá dhruim éifeacht reachtúil de bhuadh an Achta so do bheith ag an rún san (go pé modhnú (más ann) air a bheidh déanta go dleathach), ní bheidh feidhm ná éifeacht ag mír (b) d'fho-alt (1) den alt san 6 maidir leis an íocaíocht no an asbhaint sin;
(c) má dhéanann an Taoiseach dearbhú fén Acht so a dtiocfaidh dá dhruim éifeacht reachtúil do thabhairt, de bhuadh an Achta so, do rún ag athnuachaint na cánach san go modhnuithe do bhéarfaidh go mbeidh iomlán na híocaíochta no na hasbhainte sin no cuid áirithe dhi gan bheith ina híocaíocht no ina hasbhaint dhlíthiúil, déanfar iomlán na híocaíochta no na hasbhainte sin no an chuid sin di (do réir mar a bheidh) d'aisíoc no do shlánú ar an dearbhú san do dhéanamh.
Dearbhuithe fén Acht so do dhílsedheimhniú agus d'fhoillsiú.
8.—(1) Gach dearbhú dhéanfaidh an Taoiseach fén Acht so beidh sé (mar mheasfaidh is ceart) séaluithe le n-a shéala oifigiúil no fé n-a láimh amháin.
(2) Aon uair a dhéanfaidh an Taoiseach dearbhú fén Acht so bhéarfaidh go bhfoillseofar an dearbhú san sa tslí sin is dóigh leis is ceart agus chó luath agus is féidir tar éis a dhéanta.
Cúram agus bainistighe cánacha agus diúitéthe.
9.—Gach cáin agus diúité forchuirtear, a buanuítear, no a hathruítear fé réim agus de bhuadh an Achta so is tuigthe é do chur, de bhuadh an Achta so, fé chúram agus bainistighe na gCoimisinéirí Ioncuim.
Gearr-theideal agus léiriú.
10.—(1) Féadfar an tAcht Cánacha agus Diúitéthe (Tosca Speisialta), 1942, do ghairm den Acht so.
(2) Léireofar an tAcht so, sa mhéid go mbaineann sé le cáin ioncuim no forcháin, i dteannta na nAchtanna Cánach Ioncuim agus, sa mhéid go mbaineann sé le diúitéthe custum, i dteannta na nAchtanna Custum agus, sa mhéid go mbaineann sé le diúitéthe máil, i dteannta na reacht a bhaineann le diúitéthe máil agus le bainistighe na ndiúitéthe sin.
Number 12 of 1942.
TAXES AND DUTIES (SPECIAL CIRCUMSTANCES) ACT, 1942.
ARRANGEMENT OF SECTIONS
Acts Referred to | |
No. 7 of 1927 | |
No. 16 of 1932 | |
Number 12 of 1942.
TAXES AND DUTIES (SPECIAL CIRCUMSTANCES) ACT, 1942.
Definitions.
1.—In this Act—
the expression “the Act of 1927” means the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927);
the expression “the Taoiseach” includes any person for the time being authorised by law to perform the functions of the Taoiseach;
the expression “income tax year” means a period of twelve months beginning on any 6th day of April and ending on the next following 5th day of April;
the expression “Committee on Finance” means the Committee on Finance of Dáil Eireann when and so long as such Committee is a Committee of the whole House;
the expression “enemy action” means action taken or things done within the State (including the territorial waters thereof and the superincumbent atmosphere) by the armed forces of another country, whether the State is or is not at war with that country.
Provisions applicable where resolution imposing income tax and sur-tax cannot be passed.
2.—(1) If at any time in an income tax year before a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance, the Taoiseach is satisfied that, owing to enemy action, the Committee on Finance is unable to meet for the purpose of considering and, if thought fit, passing such resolution, it shall be lawful for the Taoiseach to make a declaration in writing declaring that the Committee on Finance is unable, owing to the action of the armed forces of another country, to meet for the purpose of considering and, if thought fit, imposing income tax and sur-tax for the then current income tax year.
(2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the following provisions shall have effect, that is to say:—
(a) income tax for the income tax year in which such declaration is made (in this sub-section referred to as the current year) shall, by virtue of this Act, be charged at the rate at which it was charged for the next preceding income tax year;
(b) sur-tax for the current year shall, by virtue of this Act, be charged at the rates at which it was charged for the next preceding income tax year;
(c) the several statutory and other provisions which were in force on the day before the beginning of the current year in relation to income tax and sur-tax shall, by virtue of this Act, have effect in relation to the said income tax and sur-tax chargeable by virtue of this Act for the current year.
Provisions applicable where an Act imposing income tax and sur-tax cannot be passed.
3.—(1) If at any time in an income tax year, after a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance and before that resolution ceases to have such statutory effect, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, taking such steps as would be requisite, having regard to the provisions of the Act of 1927, to be taken by it or by them respectively in order to preserve the said statutory effect of the said resolution (with or without modification) or to pass a Bill containing provisions to the same effect (with or without modification) as the said resolution or that, the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said resolution and such (if any) modification thereof as may have been lawfully made, and declaring that, owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions to the same effect as the said resolution with the said (if any) modification.
(2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the resolution recited in that declaration (with such (if any) modification thereof as may lawfully have been made) shall, by virtue of this Act, have statutory effect as if contained in an Act of the Oireachtas until such statutory effect is either confirmed (with or without modification) or terminated by the Oireachtas.
Provisions applicable where an Act imposing, continuing, varying, or terminating a duty of customs or excise cannot be passed.
4.—(1) If at any time in a financial year, after a resolution having statutory effect by virtue of the Act of 1927 and imposing, continuing, varying, or terminating a duty of customs or a duty of excise has been passed by the Committee on Finance and before that resolution ceases to have such statutory effect, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, taking such steps as would be required, having regard to the provisions of the Act of 1927, to be taken by it or by them respectively in order to preserve the said statutory effect of the said resolution (with or without modification) or to pass a Bill containing provisions to the same effect (with or without modification) as the said resolution or that, the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said resolution and such (if any) modification thereof as may have been lawfully made, and declaring that, owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions to the same effect as the said resolution with the said (if any) modification.
(2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the resolution recited in that declaration (with such (if any) modification thereof as may lawfully have been made) shall, by virtue of this Act, have statutory effect as if contained in an Act of the Oireachtas until such statutory effect is either confirmed (with or without modification) or terminated by the Oireachtas.
Provisions in respect of the confirmation of orders under the Emergency Imposition of Duties Act, 1932.
5.—(1) If at any time within eight months after the making of an order under section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), (not being an order merely revoking wholly an order previously made under that section) and before such order has been confirmed by Act of the Oireachtas or has been wholly revoked by another order under the said section, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, passing a Bill containing provisions confirming the said order or that, the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said order and declaring that owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions confirming the said order.
(2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the order recited in that declaration shall, by virtue of this Act, continue to have statutory effect in accordance with the Emergency Imposition of Duties Act, 1932, until such statutory effect is either confirmed or terminated by an Act of the Oireachtas.
Modification of section 211 of the Income Tax Act, 1918.
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—
(a) the expression “the passing of the Act imposing the tax for that year” shall be construed as meaning the making of the said declaration by the Taoiseach, and the expression “the Act so imposing the tax” shall be construed accordingly, and
(b) the expression (at the end of the said section) “if the Act imposing tax for the year had been in force” shall be construed as meaning if the said declaration had been made by the Taoiseach.
Modification of section 6 of the Provisional Collection of Taxes Act, 1927.
7.—The following provisions shall apply and have effect in relation to every payment or deduction to which section 6 of the Act of 1927 applies, that is to say:—
(a) if, within two months after the expiration of the temporary tax on account of which the payment or deduction is made and before any such resolution as is mentioned in paragraph (a) of sub-section (1) of the said section 6 is passed in respect of the said tax, the Taoiseach makes a declaration under this Act in consequence of which the said tax is renewed by virtue of this Act, the said paragraph (a) shall not apply or have effect in relation to the said payment or deduction;
(b) if, after such resolution as is mentioned in the said paragraph (a) has been passed in respect of the said tax and before that resolution has ceased to have statutory effect under the Act of 1927, the Taoiseach makes a declaration under this Act in consequence of which the said resolution (with such (if any) modification thereof as may lawfully have been made) has statutory effect by virtue of this Act, paragraph (b) of sub-section (1) of the said section 6 shall, not apply or have effect in relation to the said payment or deduction;
(c) if the Taoiseach makes under this Act a declaration in consequence of which statutory effect is given by virtue of this Act to a resolution renewing the said tax with such modifications that the whole or some portion of the said payment or deduction is not a legal payment or deduction, the whole or such portion (as the case may be) of such payment or deduction shall be repaid or made good on the making of such declaration.
Authentication and publication of declarations under this Act.
8.—(1) Every declaration made by the Taoiseach under this Act shall either (as he thinks proper) be sealed with his official seal or be under his hand only.
(2) Whenever the Taoiseach has made a declaration under this Act, he shall cause such declaration to be published in such manner as he shall think proper as soon as may be after the making thereof.
Care and management of taxes and duties.
9.—Every tax and duty imposed, continued, or varied under and by virtue of this Act shall be deemed to be placed, by virtue of this Act, under the care and management of the Revenue Commissioners.
Short title and construction.
10.—(1) This Act may be cited as the Taxes and Duties (Special Circumstances) Act, 1942.
(2) This Act, so far as it relates to income tax or sur-tax, shall be construed together with the Income Tax Acts, and, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.