Bunt v Tilley and others [2006] EWHC

The Provisional Collection of Taxes Act 1968 requires that the resolutions passed be confirmed by the second reading of the Bill relating to the tax within 25 days of the House approving the resolution. It also provides that their statutory effect shall continue only until 5 August if passed in April or March, or for four months if passed at any other time. It is this, then, that sets the deadline for the passage of the Finance Act.