The Finance Act 2011, Section 88 (Appointed Day) Order, SI 2011/2934, appoints 30 December 2011 as the date on which amendments to Provisional Collection of Taxes Act 1968 come into force. The amendments will ensure that collection of tax on a provisional basis will continue in the event that Parliament is prorogued between the Budget and enactment of the Finance Act.
The Finance Act 2011, Section 88 (Appointed Day) Order, SI 2011/2934, appoints 30 December 2011 as the date on which amendments to Provisional Collection of Taxes Act 1968 come into force. The amendments will ensure that collection of tax on a provisional basis will continue in the event that Parliament is prorogued between the Budget and enactment of the Finance Act.