I move:—
That it is expedient that legislation be enacted to give statutory effect to certain Financial Resolutions passed on the 21st day of April, 1954, by Dáil Eireann in Committee on Finance, to make provision for other matters relating to or connected with the said Financial Resolutions and to provide for the cesser of the Emergency Imposition of Duties (No. 326) (Beer) Order, 1954, and the Emergency Imposition of Duties (No. 327) (Matches) Order, 1954.
The House will recollect that there were four Financial Resolutions which were dealt with on the last day of the last Dáil. These Resolutions, under the Provisional Collection of Taxes Act, 1927, have certain statutory effect when passed by the Dáil but that statutory effect is lost as soon as dissolution takes place. The effect of the Resolution I have now moved and which is now before the House is to again revive them and to form the basis on foot of which the Bill, which is No. 1 on the Order Paper, will later be dealt with.
The precedent being followed is exactly the same precedent as was followed after the general elections of 1938, 1945 and 1951. The effect of this Resolution, therefore, is to form the basis of the Bill which will follow and revive the status quo as it was on the 21st April.