Part VI Miscellaneous and General

Statutory effect of resolutions etc.

205 The 1968 Act.

1

The M1Provisional Collection of Taxes Act 1968 shall be amended as follows.

2

In section 1(1) (taxes to which section 1 applies)—

a

after “income tax,” there shall be inserted “ corporation tax (including advance corporation tax) ”;

b

the words “car tax” shall be omitted.

3

Section 1(1A) (reference to income tax to include reference to amounts representing income tax) shall be omitted.

4

In section 1(3)(a) (resolution passed in March or April to have statutory effect for period expiring with 5th August) for “March or April” there shall be substituted “ November or December ” and for “5th August in the same calendar year” there shall be substituted “ 5th May in the next calendar year ”.

5

In section 1(4) (resolution to cease to have statutory effect unless Bill read a second time within twenty-five sitting days) for “twenty-five” there shall be substituted “ thirty ”.

6

In section 5 (resolution giving provisional effect to motions)—

a

in subsection (1), paragraph (c) and the word “or” immediately preceding it shall be omitted;

b

in subsection (2) for “, sections 8(5) and 822 of the 1988 Act” there shall be substituted “ and section 822 of the Income and Corporation Taxes Act 1988 ”.

7

This section shall apply in relation to resolutions passed after the day on which this Act is passed.