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Provisional Collection of Taxes Act 1968
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- UK Public General Acts
- 1968 c. 2
- Section 4
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4Customs and excise: alteration of rate of drawback where rate of duty altered by resolution having statutory effect
Where the rate of any duty of customs or excise is altered by any resolution of the House of Commons having statutory effect, and any Bill which has been introduced into the House to give effect to that resolution provides for an alteration of the rate of drawback to be allowed in respect of that duty, then, so long as the resolution continues to have statutory effect, drawback shall be allowed in accordance with the rate provided in the Bill, subject to any necessary adjustment in case the rate of drawback as enacted by Parliament differs from the rate provided in the Bill.
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