I move:
(1) That, subject to paragraph (2) of this Resolution, income tax in two or more assessments falling to be made on a person for the year 196263 or any earlier year of assessment under Schedule A, B, D or E of the Income Tax Act, 1967, or under any two or more of those Schedules, which, by virtue of the Act giving effect to this Resolution and section 183 of the Income Tax Act, 1967, is stated in one sum, shall for the purposes of sections 550 to 552 of the Income Tax Act, 1967, be deemed to be tax charged by an assessment to income tax.
(2) That, where an appeal is pending against any one or more of such assessments, so much of the tax stated in one sum as is, by virtue of the Act giving effect to this Resolution and the said section 183, treated as referable to assessments not under appeal shall for the purposes of the said sections 550 to 552, be deemed to be tax charged by an assessment to income tax.
These are financial resolutions which are immediately connected with the Finance Bill. As Deputies are aware we have already dealt with all the financial resolutions imposing taxation as announced in the Budget but arising out of the Finance Bill there are a number of small and less important provisions which, because they may impose some element of taxation, require a financial resolution. That is the purpose of this series of resolutions. For instance, the first one, No. 6, is made necessary because of some provisions which we are making to deal with the system of one taxpayer, one charge.
No. 7 arises out of the provisions in the Bill dealing with grants for ships and the withdrawal of investment amounts and so on. Is that clear to the House?