- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Provisional Collection of Taxes Act 1968, Section 2.
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(1)Any payment or deduction made on account of a temporary tax to which section 1 above applies and within one month after the date of its expiry shall, if the payment or deduction would have been a legal payment or deduction if the tax had not expired, be deemed to be a legal payment or deduction, subject to the condition that—
(a)if a resolution for the renewal or reimposition of the tax is not passed by the House of Commons within that month, or such a resolution is passed within that month but ceases to have statutory effect under the said section 1, any money so paid or deducted shall be repaid or made good, and
(b)if the tax is ultimately renewed or reimposed at a different rate, or with modifications, any amount paid or deducted which could not properly have been paid or deducted under the new conditions affecting the tax shall be repaid or made good.
(2)In this section “temporary tax” means a tax which has been imposed, or renewed or reimposed, for a limited period not exceeding eighteen months, and was in force or imposed during the previous financial year.
Modifications etc. (not altering text)
C1S. 2 applied with modifications by Income and Corporation Taxes Act 1970 (c. 10), s. 522
C2S. 2 applied (with modifications) by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 822(2)
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