Section 1 | Temporary Statutory Effect Of House Of Commons Resolutions Affecting Income Tax, Purchase Tax Or Customs Or Excise Duties | Provisional Collection Of Taxes Act 1968 C2

1 Temporary statutory effect of House of Commons resolutions affecting income tax, purchase tax or customs or excise duties

Provisional Collection of Taxes Act 1968 (1968 c 2) | Legislation

1 Temporary statutory effect of House of Commons resolutions affecting income tax, purchase tax or customs or excise duties

(1) This section applies only to income tax, [capital gains tax,] [corporation tax . . .][, the bank levy,] [diverted profits tax,] [the apprenticeship levy,] [digital services tax,] [multinational top-up tax,] [domestic top-up tax,] [plastic packaging tax,] [value added tax][, climate change levy,] [insurance premium tax] [landfill tax,] [aggregates levy,] [soft drinks industry levy,] [. . .] [petroleum revenue tax][, carbon emissions tax,] [stamp duty reserve tax][, stamp duty land tax,] [annual tax on enveloped dwellings,] [supplementary petroleum duty] [selective employment tax] < . . . > and duties of customs and excise.

[(1A) . . .]

(2) Subject to that, and to the provisions of subsections (4) to [(9)] below, where the House of Commons passes a resolution which—

(a) 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, and

(b) 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,