The Act was was the British government's response to the American colonies' reaction to the Stamp Act the previous year. The Declaratory Act essentially stripped the colonies of the right to legislate for themselves. A major step on the road to the American Revolution. +5

The answer would depend on whether you understand "provision" as "condition" or as "stipulation". The stipulation was "in all cases whatsoever", which would mean as much as "unconditional". "The Declaratory Act asserted that Parliament "had, hath, and of right ought to have, full power and authority to make laws and statutes of sufficient force and validity to bind the colonies and people of America ... in all cases whatsoever". The phrasing of the act was intentionally unambiguous, and although many in Parliament felt that taxes were implied in this clause, some other Parliament members and many of the colonialists did not. Many of the colonists were busy celebrating their political victory (the repealing of the Stamp Act) to notice that the Declaratory Act subtley hinted that more acts would be coming. This Declaratory Act was copied almost word for word from the Irish Declaratory Act, an act which put Ireland in a position of bondage to their crown. The same fate was to come to the 13 Colonies. [3] Other colonists, however, were outraged: "When in 1767 this modernised British Parliament, committed by now to the principle of parliamentary sovereignty unlimited and unlimitable, issued a declaration that a parliamentary majority could pass any law it saw fit, it was greeted with an out-cry of horror in the colonies. James Otis and Sam Adams in Massachusetts, Patrick Henry in Virginia and other colonial leaders along the seaboard screamed "Treason" and "Magna Carta"! Such a document, they insisted, demolished the essence of all their British ancestors had fought for, took the very savour out of that fine Anglo-Saxon liberty for which the sages and patriots of England had died". Thus the Declaratory Act can be seen as a predecessor to future acts that would further incite the anger of the American colonists and eventually lead up to the American Revolutionary War. References to it, especially to the phrase "in all cases whatsoever", can be found, among other places, in the Declaration of Independence, and in Thomas Paine's "The American Crisis, Number One."" Source and further information: http://en.wikipedia.org/wiki/Declaratory_Act