HC Deb 11 April 1967 vol 744 c1018

Motion made, and Question,

14. That section 18 of the Finance Act 1966 shall have effect as if each of the surtax rates applied by that section for the year 1965–66 were increased by ten per cent., but with sections 229(1) and 249(4) of the Income Tax Act 1952 (dates for payment of surtax) applying in relation to so much of any surtax for that year as is attributable to those increases as if for the references to 1st and 2nd January (that is to say, 1st and 2nd January 1967) there were substituted respectively references to 1st September 1967 and 2nd September 1967; and that provision may be made by any Act of the present Session relating to Finance for the recovery from members of dissolved companies of so much of any surtax for that year under Chapter III of Part IX of the Income Tax Act 1952 as is so attributable.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1913.—[Mr. Callaghan.]

put and agreed to.