The House is no doubt aware that, in order to enable the collection of revenue to be carried out in an orderly manner and continuously and to give effect as early as possible to the wishes of the Dáil as signified by the Financial Resolutions, the provisions of the Collection of Taxes Act can be availed of in regard to certain Resolutions to give them statutory effect for a limited period. The Act, however, as at present drafted, provides that these Resolutions shall cease to have statutory effect in the event of a dissolution. The purpose of this Bill is to confirm certain of the Resolutions, seven in number, which were passed in the Committee on Finance on 12th May last and which were given statutory effect under the provisions of the Act to which I have referred. If the proposals in the Bill were not to be enacted, a certain amount of confusion and uncertainty would prevail, affecting not only the revenue but private individuals throughout the country. The purpose of the Bill is to prevent that confusion occurring and to restore the position to what it would have been if the Budget Resolutions to which I have referred had continued to have the force of law up to the date of the passing of the Finance Bill. The Bill does no more than this and, as the Cathaoirleach has been good enough to explain, it is desirable that it should be passed as a matter of urgency.
