Provisional Collection of Taxes Act 1968 Schedule

Repeals

The Schedule lists the earlier legislation that is repealed and replaced by the Provisional Collection of Taxes Act 1968.

• The Provisional Collection of Taxes Act 1913 is repealed in its entirety, as the 1968 Act replaces it as the framework for the provisional collection of taxes following Budget resolutions.
• Sections 265 and 269 of the Customs and Excise Act 1952 are repealed, removing superseded provisions relating to customs and excise duties.
• Section 9 of the Finance Act 1957 and most of sections 41 and 42 of the Finance Act 1967 are repealed, as these contained amendments or extensions to the earlier provisional collection framework that are now consolidated into the 1968 Act.
• Part IX of Schedule 16 to the Finance Act 1967 is also repealed, except that subsection (5) of section 41 of that Act is preserved.