HC Deb 25 July 1974 vol 877 c524W
Sir D. Dodds-Parker

asked the Chancellor of the Exchequer why the Commissioners of Inland Revenue have been sending out demands for the payment of the 10 per cent. surcharge on surtax before it has been authorised by Parliament.

Dr. Gilbert

Where the House of Commons passes a resolution which provides for the renewal of any tax in force or imposed during the previous financial year, or for the variation of any existing tax, subject to certain conditions the resolution has the force of law for a specified period, under the Provisional Collection of Taxes Act 1968. In the case of a resolution passed in March or April the specified period expires on the following 5th August. The 10 per cent. surcharge on surtax for the year 1972–73 was promulgated by a Budget Resolution passed by the House of Commons on 1st April 1974, and the Commissioners of Inland Revenue are thus empowered to collect that part of the surcharge which is due and payable on 1st July 1974.

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