Provisional Collection of Taxes Act 1927 section 2

Certain resolutions to have statutory effect

Section 2 sets out the circumstances in which a tax resolution passed by Dáil Éireann can have immediate legal effect as if it were an Act of the Oireachtas, without waiting for the Finance Act to be formally enacted.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.