Provisional Collection of Taxes Act 1968
| Jurisdiction | UK Non-devolved |
| Citation | 1968 c. 2 |
(1) This section applies only to income tax F35capital gains tax, F1corporation tax ... F37, the bank levyF38diverted profits tax,F39the apprenticeship levy,F40digital services tax,F3value added taxF4, climate change levy,F5insurance premium tax,F6landfill tax,F7aggregates levy,F36soft drinks industry levy, F8petroleum revenue taxF41, carbon emissions tax,F9stamp duty reserve taxF33stamp duty land tax,F34annual tax on enveloped dwellings,... ... ... ... and duties of customs and excise(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .provides for the renewal for a further period of any tax in force or imposed during the previous financial year (whether at the same or a different rate, and whether with or without modifications) or for the variation or abolition of any existing tax, andcontains a declaration that it is expedient in the public interest that the resolution should have statutory effect under the provisions of this Act,(3) The period is one expiring at the end of seven months after the date on which the resolution is expressed to take effect or, if no such date is expressed, after the date on which the resolution is passed.(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .a Bill renewing, varying or, as the case may be, abolishing the tax is read a second time by the House, ora Bill is amended by the House F16in committee or on Report, or by any F24Public Bill Committee of the House so as to include provision for the renewal, variation or, as the case may be, abolition of the tax.the provisions giving effect to it are rejected during the passage of the Bill containing them through the House, oran Act comes into operation renewing, varying or, as the case may be, abolishing the tax, orParliament is dissolved Parliament is prorogued.a Bill renewing, varying or, as the case may be, abolishing the tax is read a first time by the House, ora Bill is amended by the House in Committee or on Report or by any Public Bill Committee of the House so as to include provision for the renewal, variation or, as the case may be, abolition of the tax,the Standing Orders or Sessional Orders of the House provide, or during the session the House orders, that proceedings on the Bill not completed before the end of the session shall be resumed in the next session, andproceedings on the Bill are not completed during the session.(5B) The resolution shall cease to have statutory effect under this section if, during the period of thirty sitting days beginning with the first sitting day of the next session, no Bill renewing, varying or, as the case may be, abolishing the tax is presented to the House.(5C) In subsection (5B) “(5D) Where a Bill is amended as mentioned in subsection (5A) (a) (ii) , it does not matter for the purposes of subsection (5A) (b) if the House orders as mentioned in subsection (5A) (b) before the amendment to the Bill is made.(6) Where, in the case of a resolution providing for the renewal or variation of a tax, the resolution ceases to have statutory effect by virtue of subsection F30(4) , (5) or (5B) above, or the period specified in subsection (3) above terminates, before an Act comes into operation renewing or varying the tax, any money paid in pursuance of the resolution shall be repaid or made good, and any deduction made in pursuance of the resolution shall be deemed to be an unauthorised deduction.(7) Where any tax as renewed or varied by a resolution is modified by the Act renewing or varying the tax, any money paid in pursuance of the resolution which would not have been payable under the new conditions affecting the tax shall be repaid or made good, and any deduction made in pursuance of the resolution shall, so far as it would not have been authorised under the new conditions affecting the tax, be deemed to be an unauthorised deduction.(8) When during any session a resolution has had statutory effect under this section, statutory effect shall not be again given under this section in the same session to the same resolution or to a resolution having the same effect.(9) Subsection (8) does not apply where the later resolution is passed in a different calendar year from that in which the earlier resolution is passed.
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