(1) That, with effect from the 6th day of April, 1983, there shall be paid, subject to and in accordance with the provisions of paragraph (2) of this Resolution, by or in respect of an individual who is over the age of sixteen years, a levy (which shall be known as "Income Levy").
(2) That the provisions of sections 1, 16 to 26, 27 (2), 28 and 30 (2) of the Youth Employment Agency Act, 1981 (No. 32 of 1981), and the regulations made under that Act before the passing of this Resolution, shall, with the following modifications and with any other necessary modifications, apply in relation to Income Levy as they apply in relation to the Youth Employment Levy—
(a) in section 1 (1) of that Act, the definition of "the Agency" shall be deleted.
(b) in sections 16, 17 and 18 of that Act, references to an individual referred to in section 15 of that Act shall be construed as references to an individual mentioned in paragraph (1) of this Resolution,
(c) references in that Act and those regulations to the Minister for Labour shall be construed as references to the Minister for Finance,
(d) references in that Act and those regulations to Youth Employment Levy shall be construed as references to Income Levy, and
(e) references in that Act and those regulations to a contribution year shall be construed as references to the year beginning on the 6th day of April, 1983, and ending on the 5th day of April, 1984.
(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).