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Proceeding contribution from Stephen Timms (Labour) in the House of Commons on Tuesday, 7 July 2009. It occurred during Debate on bill on Finance Bill.


Finance Bill

Well, the power to collect income tax ahead of Royal Assent is founded on the Provisional Collection of Taxes Act 1968, section 1 of which provides that a resolution under the Act has statutory effect for a specified period. One of the things that brings that specified period to an end is rejection of the provisions of the Bill reflected in the resolution, so we would not have until 5 August to carry on collecting income tax. As I have said, there would have to be some rather novel legislative interventions rather quickly.


Secondary information

Type
Proceeding contribution
Reference
495 c891 
Session
2008-09
Chamber / Committee
House of Commons chamber
Subjects
Companies Corporation tax Beer Competition Income tax Excise duties Low incomes Public houses Tax allowances Tax avoidance Taxation Tourism Rented housing Tax rates and bands Revenue and Customs Trade competitiveness Office of Tax Simplification
Legislation
Finance Bill 2008-09
Link
View this Proceeding contribution on www.publications.parliament.uk