Value Added Tax Act 1994
This index term is related to the following paragraphs within Erskine May:
Delegation of taxing powers
The scope of Ways and Means
Matters requiring authorisation by Ways and Means resolution
"Provisions delegating the House's powers to determine the rates and incidence of taxation have been incorporated in bills founded upon Ways and Means resolutions. On the introduction of purchase tax in 1940, the founding Ways and Means resolution spec..."
Paragraph 36.10*, in Part 5, Chapter 36
* denotes reference is in the footnotes for the paragraph.