HC Deb 23 March 1998 vol 309 cc143-4

Resolved,

That—

(1) Section 193(1) of the Income and Corporation Taxes Act 1988 shall cease to have effect.

or in the case of any one or more of them, on or before the day specified in relation to that return under subsection (2) or (3) of that section.

(11) In this Resolution "construction trade" means a trade consisting in or including the rendering of services under contracts relating to construction operations (within the meaning of Chapter IV of Part XIII of the Income and Corporation Taxes Act 1988).

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 1968.