Provisional Collection of Taxes Act 1913
| Jurisdiction | UK Non-devolved |
| Citation | 1913 c. 3 |
| Year | 1913 |
Provisional Collection of Taxes Act, 1913.
(3 & 4 Geo. 5.) CHAPTER 3.
An Act to give statutory effect for a limited period to resolutions varying or renewing taxation, and to make provision with respect to payments and deductions made on account of any temporary tax between the dates of the expiration and renewal of the tax.
[25th April 1913]
Be it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
1 Resolutions varying or renewing tax to have statutory effect for a limited period.
(1) Where a resolution is passed by the Committee of Ways and Means of the House of Commons (so long as it is a Committee of the whole House) providing for the variation of any existing tax, or 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, and the resolution contains a declaration that it is expedient in the public interest that the resolution should have statutory effect under the provisions of this Act, the resolution shall, for the period limited by this section, and subject to the provisions of this Act, have statutory effect as if contained in an Act of Parliament, and, where the resolution provides for the renewal of a tax, all enactments which were in force with reference to that tax as last imposed by Act of Parliament shall, during the said period, and subject to the provisions of this Act, have full force and effect with respect to the tax as renewed by the resolution:
Provided that—
(a ) The resolution shall cease to have statutory effect if it is not agreed to, with or without modification, by the House within the next ten days on which the House sits after the resolution is passed by the Committee, and also if a Bill varying or renewing the tax is not read a second time by the House within the next twenty days on which the House sits after the resolution is agreed to; and
(b ) The resolution shall cease to have statutory effect if Parliament is dissolved or prorogued, or an Act comes into operation varying or renewing the tax, or the resolution is rejected by the House, or the provisions giving effect to the resolution are rejected during the passage of the Bill...
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