Statutory effect of resolutions etc.U.K.
205 The 1968 Act.U.K.
(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.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
Textual Amendments
F1S. 205(3) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
F2S. 205(4) repealed (30.12.2011) by Finance Act 2011 (c. 11), s. 88(8)(a)(9) (with s. 88(10)); S.I. 2011/2934, art. 2
Marginal Citations
206 Corporation tax.U.K.
(1)In section 8 of the Taxes Act 1988 (general scheme of corporation tax) subsections (4) to (6) (assessments where tax not charged for year etc.) shall be omitted.
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3S. 206(2) repealed (29.4.1996) by 1996 c. 8, s. 205, Sch. 41 Pt. V(13)
F4S. 206(3) repealed (31.7.1997) by 1997 c. 58, s. 52, Sch. 8 Pt. III
207 Stamp duty.U.K.
(1)In section 50(2) of the M2Finance Act 1973 (period of temporary statutory effect of resolution affecting stamp duties)—
(a)in paragraph (a) (period by reference to twenty-fifth day of Commons sitting) for “twenty-fifth” there shall be substituted “ thirtieth ”;
(b)in paragraph (d) (period by reference to five months beginning with day resolution takes effect) for “five” there shall be substituted “ six ”.
(2)This section shall apply in relation to resolutions passed after the day on which this Act is passed.
Marginal Citations