Provisional Collection of Taxes Act 1968

3 Customs and excise: provisions for securing duties under resolutions not having statutory effect

(1) The following provisions of this section shall have effect where the House of Commons passes a resolution providing for the imposition as from a specified date of any duty of customs or excise, not being a resolution to which statutory effect can be given under section 1 of this Act.

(2) If the duty so imposed is a duty of customs, the Commissioners may require any person who, on or after the specified date, imports or clears from warehouse any goods to which the resolution applies to give security that he will, if and when an Act giving effect to the resolution comes into operation, pay the duty chargeable in respect of the goods under that Act.

(3) If the duty is a duty of excise, the Commissioners may make regulations for the purpose of securing the payment of such duty as may by law become chargeable in the event of an Act giving effect to the resolution coming into operation, and may by those regulations apply to the duty and to any trade or business in connection with which the duty may become chargeable and to any person carrying on, or premises used for the purpose of, that trade or business any provision of the excise Acts.

(4) If any person contravenes or fails to comply with regulations made under this section, he shall be liable to a penalty of £50, and any goods in respect of which the offence was committed shall be liable to forfeiture.

(5) This and the next following section shall be construed as one with the [1952 c. 44.] Customs and Excise Act 1952.