§ 7. "That—
- (a) Income Tax shall be charged for the year beginning the sixth day of April, nineteen hundred and twenty-three, at the rate of four shillings and sixpence in the pound, and the same Super-tax shall be charged for that year as was charged for the year beginning the sixth day of April, nineteen hundred and twenty-two; and
- (b) subject to any adaptations or modifications contained in any Order in Council made in connection with the establishment of the Irish Free State, the like provisions shall have effect with respect to the Income Tax and Super-tax so charged as had effect with respect thereto for the year beginning the sixth day of April, nineteen hundred and twenty-two.
§ And it is 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, 1913."