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Type: Journal Articles Authors: Malcolm Gammie ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 14, No. 1, February 1993
Volume, issue, pages: Vol. 14, No. 1, pp. 95-106
This paper considers the Government's proposals for reforming the budgetary process from the perspective of its impact on the Finance Bill and the development of tax legislation. The paper is divided into three parts. First, it summarises briefly what the White Paper has to say on the subject of the Budget tax proposals, the Finance Bill and tax administration. Thereafter, it considers the implications that a change to a December Budget will have on the Finance Bill process. Finally, the paper looks at possible ways of reforming the system by which tax legislation is developed and enacted. Search |
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