asked the Minister for Finance if in view of the fact that copies of the principal Income Tax Act are not obtainable in Dublin or London he will arrange to publish the preliminary draft consolidation of the Income Tax Law up to and including the Finance Act, 1952, mentioned in Direct Taxation Pr. 5952.
Ceisteanna—Questions. Oral Answers. - Draft Consolidation of Income Tax Law.
10.
It is not proposed to publish the preliminary draft consolidation of Income Tax law up to and including the Finance Act, 1952. The draft has of course no legal status and in any event would be of only limited practical value since it would take no account of post-1952 legislation. As explained in the White Paper, the next step will be to graft on to it the post-1952 Finance Acts and to submit the full draft to the Attorney General. While every effort is being made to expedite this work, it will be appreciated that results must not be expected too early as consolidation is an onerous and difficult task.