Collection of Taxes (Confirmation) Act, 1944

In short

This law confirms and gives full legal effect to certain financial resolutions concerning taxes that were passed on May 3rd, 1944, ensuring their validity and continued application. It addresses the collection of taxes, particularly income tax, for the year starting April 6th, 1944.

What it regulates

The statutory effect of specific financial resolutions passed by Dáil Éireann.
The duration for which these financial resolutions will have statutory effect.
The validity of income tax deductions and assessments made before this Act was passed.
Modifications to how Section 211 of the Income Tax Act, 1918, applies for the income tax year beginning April 6th, 1944.

Who it concerns

Individuals or entities subject to income tax for the year beginning April 6th, 1944.
Those responsible for making deductions or assessments related to income tax.

Key points

Four Financial Resolutions passed on May 3rd, 1944, are given statutory effect.
These resolutions will remain in effect until either a new Act with similar provisions comes into force or four months from the passing of this Act have expired, whichever happens first.
Deductions and assessments for income tax made before this Act, which would have been lawful if the resolutions had been in force, are deemed lawful and valid.
Section 211 of the Income Tax Act, 1918, is modified for the income tax year starting April 6th, 1944, including the omission of "half-yearly or quarterly" and the inclusion of "or the person by or through whom the payments were made, as the case may be" in sub-section (1).

Legal text

Collection of Taxes (Confirmation) Act, 1944 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1944 Collection of Taxes (Confirmation) Act, 1944 Collection of Taxes (Confirmation) Act, 1944 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 14 of 1944. COLLECTION OF TAXES (CONFIRMATION) ACT, 1944. ARRANGEMENT OF SECTIONS Section 1. The Act of 1927. 2. Financial Resolutions to which this Act applies. 3. Statutory effect of the Financial Resolutions. 4. Exclusion of certain provisions of the Act of 1927. 5. Deductions of and assessments to income tax. 6. Application of section 211 of the Income Tax Act, 1918. 7. Short title. Acts Referred to Provisional Collection of Taxes Act, 1927 No. 7 of 1927 Finance Act, 1940 No. 14 of 1940 Number 14 of 1944. COLLECTION OF TAXES (CONFIRMATION) ACT, 1944. AN ACT TO GIVE STATUTORY EFFECT TO CERTAIN FINANCIAL RESOLUTIONS PASSED ON THE 3rd DAY OF MAY, 1944, BY DÁIL EIREANN IN COMMITTEE ON FINANCE AND TO MAKE PROVISION FOR OTHER MATTERS RELATING TO OR CONNECTED WITH THE SAID FINANCIAL RESOLUTIONS. [26th June, 1944.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— The Act of 1927. 1.—In this Act the expression “the Act of 1927” means the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927). Financial Resolutions to which this Act applies. 2.—This Act applies to the four Financial Resolutions which— (
a)were passed by Dáil Eireann in Committee on Finance on the 3rd day of May, 1944, and (
b)were given statutory effect under the Act of 1927. Statutory effect of the Financial Resolutions. 3.—

(1)A Financial Resolution to which this Act applies shall, notwithstanding anything contained in the Act of 1927, have and be deemed always to have had statutory effect as if contained in an Act of the Oireachtas, and shall continue to have such statutory effect until the cesser provided for by sub-section

(2)of this section.

(2)A Financial Resolution to which this Act applies shall cease to have statutory effect upon the happening of whichever of the following events first occurs, that is to say:— (

a)the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as the Financial Resolution, (
b)the expiration of four months from the passing of this Act. Exclusion of certain provisions of the Act of 1927. 4.—

(1)Sub-section

(1)of section 5 of the Act of 1927 shall not apply or have effect, and shall be deemed never to have applied or had effect, in relation to a Financial Resolution to which this Act applies.

(2)Section 6 of the Act of 1927 shall not apply or have effect, and shall be deemed never to have applied or had effect, in relation to the income tax for the year beginning on the 6th day of April, 1944. Deductions of and assessments to income tax. 5.—

(1)A deduction made before the passing of this Act in respect of the income tax for the year beginning on the 6th day of April, 1944, which would have been a lawful deduction if the Financial Resolutions to which this Act applies had been in force and had had statutory effect when the deduction was made, shall be and be deemed always to have been a lawful deduction.

(2)An assessment made before the passing of this Act to income tax for the year beginning on the 6th day of April, 1944, which would have been a lawful and valid assessment if the Financial Resolutions to which this Act applies had been in force and had had statutory effect when the assessment was made, shall be and be deemed always to have been a lawful and valid assessment. Application of section 211 of the Income Tax Act, 1918. 6.—

(1)Section 211 (which relates to charge and deduction of tax in any year not charged or deducted before the passing of the annual Act) of the Income Tax Act, 1918, shall, in relation to the income tax for the year beginning on the 6th day of April, 1944, have effect subject to the following modifications, that is to say:— (a) the words “half-yearly or quarterly” contained in sub-section

(1)of the said section shall be omitted; (b) the words “or the person by or through whom the payments were made, as the case may be” shall be inserted in the said sub-section

(1)after the words “the agents entrusted with the payment of the interest, dividends, or other annual profits or gains”; (c) sub-section

(2)of the said section shall apply with respect to— (i) any royalty or other sum paid in respect of the user of a patent from which a deduction of tax may be made under paragraph

(2)of Rule 19 of the General Rules applicable to all the Schedules of the Income Tax Act, 1918, and (ii) any dividend from which a deduction of tax may be made under Rule 20 of the said General Rules, as amended by section 5 of the Finance Act, 1940 (No. 14 of 1940), as it applies to any rent, interest, annuity or other annual payment.

(2)Where, before the passing of this Act, a deduction was made in respect of the income tax for the year beginning on the 6th day of April, 1944, and the amount of the deduction was refunded on account of the operation of the provisions of the Act of 1927, the deduction shall, for the purposes of section 211 of the Income Tax Act, 1918, as modified by sub-section

(1)of this section, be deemed never to have been made and that section, as so modified, shall apply and have effect accordingly. Short title. 7.—This Act may be cited as the Collection of Taxes (Confirmation) Act, 1944. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

AI explanation based on the official legal text. Indicative, not a substitute for legal advice.