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Finance Act 1966

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This is the original version (as it was originally enacted).

26Rate of corporation tax for financial years 1964 and 1965, and provisional collection of corporation tax.

(1)For the financial years 1964 and 1965 the rate at which corporation tax is charged shall be 40 per cent.

(2)Section 49(6) of the Finance Act 1965 (provisional collection of corporation tax) shall have effect subject to the following amendments (under which the latest date for a ways and means resolution fixing the rate of corporation tax for the financial year last ended becomes the same as is, under section 2 of the [1913 c. 3.] Provisional Collection of Taxes Act 1913, the latest date for such a resolution imposing income tax for the current year of assessment, and which exclude the conditions in that subsection concerning the agreement of the Commons House of Parliament to such resolutions)—

(a)the words " and the Resolution is agreed to by the House " shall cease to have effect,

(b)for the words " more than one month " there shall be substituted the words " later than 5th May next ", and

(c)the words " and agreed to " shall cease to have effect.

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