HC Deb 17 July 1922 vol 156 c1722
87. Sir WILLIAM DAVISON

asked the Secretary of State for the Colonies under what authority Income Tax and Super-tax are at present collected in Northern Ireland by the Imperial authorities, in view of the fact that without reference to its Parliament Northern Ireland has been included in the area of the Irish Free State until such time as it is in a position to present an Address to His Majesty praying that Northern Ireland shall cease to be included within the jurisdiction of the Irish Free State, and seeing that it is precluded from presenting any such Address until the expiration of one month from the passing by the Imperial Parliament of an Act ratifying the Irish Free State Agreement, which it is expressly provided was not ratified by the Irish Free State (Agreement) Act, 1922?

Mr. CHURCHILL

The hon. Member appears to be under a misapprehension. I would refer him to Article 11 of the Treaty which provides that until the expiration of one month from the passing of the Act to ratify the Treaty, the powers of the Parliament and Government of the Irish Free State shall not be exercisable as respects Northern Ireland and the provisions of the Government of Ireland Act, 1920, shall, so far as they relate to Northern Ireland, remain of full force and effect. The question does not therefore arise.

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