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.
Provisional collection regulations
- Date:
- 13 December 2011
- Author(s):
- Andrew Goodall
- Issue No:
- 1105
- Categories:
- News, Tax policy & administration




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