Related Commentary  

1(1)  This section applies only to income tax, capital gains tax, corporation tax, the bank levy, diverted profits tax, the apprenticeship levy, petroleum revenue tax, stamp duty reserve tax, stamp duty land tax, annual tax on enveloped dwellings, value added tax, climate change levy, insurance premium tax, landfill tax, aggregates levy, soft drinks industry levy, and duties of customs and excise.

1(1A)  [Repealed by FA 1993, s. 205(3), s. 213 and Sch. 23, Pt. VI.]

1(2)  Subject to that, and to the provisions of subsections (4) to (9) below, where the House of Commons passes a resolution which–

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.