Part V Miscellaneous and Supplementary
97 Extension of Provisional Collection of Taxes Act 1968 to reduced and composite rates.
In section 1 of the M1Provisional Collection of Taxes Act 1968, after subsection (1) there shall be inserted the following subsection—
1A
The reference in subsection (1) above to income tax includes a reference to any amount payable as representing income tax—
a
under section 343 of the Income and Corporation Taxes Act 1970 (dividends and interest payable by building societies); or
b
under section 27 of the Finance Act 1984 (interest paid on deposits with banks etc.).