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.