I move:—
(1) That, in order to remove doubts, it shall be declared and enacted that all jurisdictions, powers, and duties which were, on the 6th day of December, 1921, vested in, exercisable by, or incumbent on the Commissioners of Inland Revenue in relation to taxes and duties placed under their care and management or the Commissioners of Customs and Excise in relation to taxes and duties placed under their care and management became and were, on the 21st day of February, 1923, vested in, exercisable by, or incumbent on the Revenue Commissioners.
(2) That wherever any British Statute (as adapted or applied by or under an Act of the Oireachtas) or any Act of the Oireachtas requires or permits any particular act or thing to be done by the Revenue Commissioners in relation to a tax or duty under their care and management, it shall be lawful for such act or thing to be done by one only of the Revenue Commissioners, notwithstanding anything contained in such Statute (as so adapted or applied) or such Act in regard to the number of such Commissioners by whom such act or thing shall or may be done.
(3) That every act or thing (other than an assessment which, before the 9th day of May, 1934, was declared by the High Court to be invalid or was vacated by the Revenue Commissioners) done or purported to be done by one Revenue Commissioner shall be and be deemed always to have been as valid and effectual for all purposes as it would have been if the relevant section of the Act giving statutory effect to this Resolution had been enacted and in force when such act or thing was or purported to be so done.
This is designed to remove doubts which have arisen as to whether the powers of the former Commissioners of Inland Revenue or the powers of the Commissioners of Customs and Excise in relation to taxation were transferred to the Revenue Commissioners under the 1923 Act. Paragraph 13 of that Order was intended to enable one Commissioner to act for the Board, but it failed to effect that purpose.
