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Provisional Collection of Taxes Act 1968

CHAPTER 2

Section

ARRANGEMENT OF SECTIONS

1. Temporary statutory effect of House of Commons resolutions affecting income tax, purchase tax or customs or excise duties.

2. Payments and deductions made on account, and before

renewal, of any temporary tax within s. 1.

3. Customs and excise: provisions for securing duties under

resolutions not having statutory effect.

4. Customs and excise: alteration of rate of drawback where rate of duty altered by resolution having statutory effect.

5. House of Commons resolution giving provisional effect to

motions affecting taxation.

6. Short title, repeals and saving as respects Northern Ireland.

SCHEDULE-Repeals.

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