I move:—
(1) That paragraph 1 of Schedule D of the Income Tax Act, 1918 (as amended or adapted by or under any enactment) shall be amended by the substitution of the words "citizen of Saorstát Eireann" for the words "British subject" in clause (iii) of sub-paragraph (a) of the said paragraph 1, and that paragraph shall be construed and have effect accordingly.
(2) That Rule 3 (as amended or adapted by or under any enactment) of the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be amended by the substitution of the words "Every person" for the words "Every citizen of Saorstát Eireann and every British subject" now contained in the said Rule 3 or inserted therein by previous amendment, and that Rule shall be construed and have effect accordingly.
(3) That Rule 5 (as amended or adapted by or under any enactment) of the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be amended by the substitution of the words "citizen of Saorstát Eireann" for the words "British subject", and the said Rule shall be construed and have effect accordingly.
(4) 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).
This Resolution is consequential on the Irish Nationality and Citizenship Act and the Aliens Act.