In this section references to the renewal of a tax include references to its reimposition, and references to the abolition of a tax include references to its repeal.
(3) The said period is―
- (a) in the case of a resolution passed in March or April in any year, one expiring with 5th August in the same calendar year;
- (b) in the case of any other resolution, one expiring at the end of four months after the date on which it is expressed to take effect or, if no such date is expressed, after the date on which it is passed.
(4) A resolution shall cease to have statutory effect under this section unless within the next twenty-five days on which the House of Commons sits after the day on which the resolution is passed―
- (a) a Bill renewing, varying or, as the case may be, abolishing the tax is read a second time by the House, or
- (b) a Bill is amended by the House so as to include provision for the renewal, variation or, as the case may be, abolition of the tax.
(5) A resolution shall also cease to have statutory effect under this section if―
- (a) the provisions giving effect to it are rejected during the passage of the Bill containing them through the House, or
- (b) an Act comes into operation renewing, varying or, as the case may be, abolishing the tax, or
- (c) Parliament is dissolved or prorogued.
(6) Where, in the case of a resolution providing for the renewal or variation of a tax, the resolution ceases to have statutory effect by virtue of subsection (4) or (5) above, or the period specified in subsection (3) above terminates, before an Act comes into operation renewing or varying the tax, any money paid in pursuance of the resolution shall be repaid or made good, and any deduction made in pursuance of the resolution shall be deemed to be an unauthorised deduction.
(7) Where any tax as renewed or varied by a resolution is modified by the Act renewing or varying the tax, any money paid in pursuance of the resolution which would not have been payable under the new conditions affecting the tax shall be repaid or made good, and any deduction made in pursuance of the resolution shall, so far as it would not have been authorised under the new conditions affecting the tax, be deemed to be an unauthorised deduction.
