88 Amendments of section 1 of the Provisional Collection of Taxes Act 1968
Finance Act 2011 (2011 c 11) | Legislation

Part 8 Miscellaneous Provisions

88  Amendments of section 1 of the Provisional Collection of Taxes Act 1968

(1)     Section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions relating to certain taxes) is amended in accordance with subsections (2) to (7).

(2)     In subsection (2) for “(8)” substitute “(9)”.

(3)     For subsection (3) substitute—

“(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.”

(4)     In subsection (5)—

(a)     in paragraph (c) omit “or prorogued”, and

(b)     after paragraph (c) insert

“, or

(d)

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