Provisional Collection of Taxes Act 1927 section 3

Application of general taxing enactments

Section 3 explains how existing tax legislation automatically applies when a Dáil resolution imposes a new tax, changes an existing permanent tax, or renews a temporary tax under the Act.

• When a new customs duty, excise duty, or income tax is imposed by resolution, all existing legislation governing that category of tax applies to the new tax for as long as the resolution has statutory effect.
• When a permanent tax is increased, reduced, or otherwise varied by resolution, all legislation already in force for that tax continues to apply to the tax as varied.
• When a temporary tax is renewed by resolution — whether at the same or a different rate, and whether or not modified — all legislation that was in force for that tax immediately before the end of the previous financial year applies to the renewed tax.
• In each case, the relevant date from which existing legislation applies is either the date specified in the resolution or, if no date is specified, the date the resolution is passed by Dáil Éireann.

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