AN ACT INCREASING THE INTERNAL REVENUE ALLOTMENTS (IRA) OF LOCAL GOVERNMENT UNITS, (LGU) IN PROVIDING FOR ITS EQUITABLE DISTRIBUTION, AUTHORIZING ITS AUTOMATIC RETENTION, AMENDING FOR THE PURPOSE SECTIONS 284, 285 AND 286 OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 AND FOR OTHER PURPOSES