Provisional Collection of Taxes Act 1927 section 4

Duration of statutory effect of resolution

Section 4 sets out the circumstances under which a tax resolution passed by Dáil Éireann ceases to have the force of law.

• A resolution loses effect if a Bill containing its provisions is not read a second time within 84 days (or within five sitting days after a recess if the Dáil is in recess around that deadline), subject to the extended time limits in section 4A.
• A resolution loses effect if the relevant provisions of the Bill are rejected by Dáil Éireann during the Bill's passage through the Oireachtas.
• A resolution loses effect once an Act of the Oireachtas containing the same provisions (with or without modification) comes into operation.
• A resolution loses effect after four months from the date it is expressed to take effect (or from the date it was passed, if no effective date is specified), subject to the extended time limits in section 4A.

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