3 Customs and excise: provisions for securing duties under resolutions not having statutory effect
Provisional Collection of Taxes Act 1968 (1968 c 2) | Legislation

3  Customs and excise: provisions for securing duties under resolutions not having statutory effect

(1)     The following provisions of this section shall have effect where the House of Commons passes a resolution providing for the imposition as from a specified date of any duty of customs or excise, not being a resolution to which statutory effect can be given under section 1 of this Act.

(2)     If the duty so imposed is a duty of customs, the Commissioners may require any person who, on or after the specified date, imports or clears from

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