Provisional Collection of Taxes Act 1927 section 4A

Dissolution of Dáil Éireann

Section 4A ensures that when the Dáil is dissolved shortly after passing a tax resolution, the period during which it is dissolved does not count against the time limits for enacting the tax change into law.

• This section applies where the Dáil has passed a resolution imposing, varying, or renewing a tax under the Act.
• If the Dáil is dissolved on the same date the resolution was passed, or within four months of that date, special rules apply.
• The period during which the Dáil is dissolved is ignored when calculating the time limits under section 4(a) and section 4(d) of the Act.
• This effectively extends the deadlines for enacting the resolution into law, so that a general election does not cause a tax resolution to expire prematurely.