The Provisional Collection of Taxes Act, 1927, is hereby amended by the substitution for section 4A (inserted by the Appropriation Act, 1991) of the following section:
"4A. Where Dáil Éireann, having passed a resolution under this Act, has been dissolved on the date the resolution was so passed or within four months of that date, then the period of dissolution shall be disregarded for the purposes of calculating any period to which paragraph (a) or (d) of section 4 of this Act relates.".