Provisional Collection of Taxes Act 1968 section 5

House of Commons resolution giving provisional effect to motions affecting taxation

Section 5 provides a mechanism allowing the House of Commons to give provisional (temporary) legal effect to tax motions before they are formally debated and agreed, subject to confirmation within a strict time limit.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.