4Validity of taxing Acts

4 Validity of taxing Acts

(1)  Any taxing Act passed before the commencement of this Act is not, and never has been, invalid by reason that it –

(a) dealt with matters other than the fixing or declaration of the rate or rates of tax to be paid in relation to incomes or the taxable value of land; or

(b) fixed or declared a rate of tax for more than one year; or

(c) both –

(i) dealt with matters other than the fixing or declaration of the rate or rates of tax to be paid in relation to incomes or the taxable value of land; and

(ii) fixed or declared a rate of tax for more than one year.

(2)  Any –

(a) payment made or required; or

(b) other act or thing done or required to be done; or

(c) matter otherwise provided for –

under or in pursuance of a taxing Act before the commencement of this Act is deemed to have been validly made, required, done or provided for under or in pursuance of the taxing Act.

(3)  For the purposes of this section taxing Act means an Act which fixed or declared any rate of tax to be paid under any Act in respect of incomes or the taxable value of land.