Section 1, the adoption of which I now move, is the definition section.
ORDERS OF THE DAY. - PROVISIONAL COLLECTION OF TAXES BILL, 1926—THIRD STAGE.
The Dáil went into Committee.
Section 1 put and agreed to.
Section 2 is the section giving statutory effect to the Resolution of the Dáil in Committee on Finance.
Section 2 put and agreed to.
Section 3 provides that the relevant enactments enforced in regard to general taxes shall continue and shall apply to any taxes as directed under the Resolution.
Section 3 put and agreed to.
Section 4 is the section which fixes the time limits. On the Second Reading of the Bill the question of the various time limits was raised. We are satisfied on examination that these particular limits are satisfactory. They are the limits which have been in existence and we do not see any reason to change them. It might be argued that the period between the passage of the Resolution and its being reported is short, but I did not think it necessary to lengthen it. It would simply mean the Dáil might have to put other business aside during those ten days and deal with it. This particular procedure has been in existence for a considerable time, and it has been found that the period was sufficient.
Section 4 put and agreed to.
Section 5 safeguards the right of the taxpayer to be recouped in case the Resolution ceases to have effect.
Section 5 put and agreed to.
Section 6 provides for various payments and deductions deemed to be legal in respect of income tax by payers of mortgage interest and others who are entitled to deduct for income tax.
Section 6 put and agreed to.
Section 7 put and agreed to.
I think there is an amendment required to Section 8.
Amendment to delete the figures "1926" and substitute therefore the figures "1927"— put and agreed to.
Section 8, as amended, put and agreed to.
Title ordered to stand part of the Bill.
The Dáil went out of Committee.
Bill reported with one amendment.
Fourth Stage ordered for Tuesday, 22nd February.
took the Chair.