HC Deb 23 March 2004 vol 419 c851

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may include provision authorising sums—

  1. deducted from payments to or for sub-contractors in the construction industry, and
  2. paid to the Commissioners of Inland Revenue,
to be treated as paid in respect of, or on account of, liabilities of the sub-contractor other than liabilities in respect of income tax or corporation tax.