Charges not effective till applied by subsequent legislation
36.24Provisions in Finance Bills which alter the fiscal law may have the effect of increasing the charge upon the taxpayer, but this increase may be contingent upon the passing of subsequent legislation. In such a case a Ways and Means resolution is required not for the provision authorising the increase, but for the provision which puts it into effect. The following instances may be mentioned: the abolition of the three years' average for the assessment of income tax by the Finance Bill 1926 (put into effect by the Finance Act 1927); the substitution of surtax for supertax by the Finance Bill 1927 (made effective by the Finance Act 1928); the imposition of pay-as-you-earn by the Wage-Earners' Income Tax Bill 1943 (made effective by the Finance Act 1944, s 19(2)). See also Finance Act 1947, s 14(2) which gave effect to various minor provisions relating to income tax contained in bills of the previous session. No Ways and Means resolution was needed to found a clause in the Finance Bill 1967–68 which provided that if arrangements were made in such manner as Parliament might thereafter determine for the holding of a national lottery, nothing in any enactment relating to lotteries should make those arrangements unlawful.