Provisional Collection of Taxes Act 1968

Provisional Collection of Taxes Act 1968[a]
Act of Parliament
coat of arms
Parliament of the United Kingdom
Long titleAn Act to consolidate the Provisional Collection of Taxes Act 1913 and certain other enactments relating to the provisional collection of taxes or matters connected therewith.
Citation1968 c. 2
Territorial extent United Kingdom
Dates
Royal assent1 February 1968
Commencement1 February 1968[b]
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Amended by
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended
Text of the Provisional Collection of Taxes Act 1968 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Provisional Collection of Taxes Act 1968 (c. 2) is an act of the Parliament of the United Kingdom that consolidated enactments relating to the provisional collection of taxes in the United Kingdom.[1]

Provisions

Repealed enactments

Section 6(2) of the act repealed 4 enactments, listed in the schedule to the act.[2]

Enactments repealed by section 6(2)
Citation Short title Extent of repeal
3 & 4 Geo. 5. c. 3 Provisional Collection of Taxes Act 1913 The whole act.
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44 Customs and Excise Act 1952 Sections 265 and 269.
5 & 6 Eliz. 2. c. 49 Finance Act 1957 Section 9.
1967 c. 54 Finance Act 1967 Sections 41, except subsection (5), and 42.
In Schedule 16, Part IX.

Notes

References

  1. ↑ May, Thomas Erskine. "Provisional collection of taxes". Erskine May's Treatise on The Law, Privileges, Proceedings and Usage of Parliament (25th ed.). LexisNexis.
  2. ↑ "Provisional Collection of Taxes Act 1968", legislation.gov.uk, The National Archives, 1968 c. 2
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