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Select Committee on Statutory Instruments First Report


APPENDIX 1

Memorandum by Inland Revenue

Income Tax (Electronic Communications) (Incentive Payments)
Regulations 2001 (S.I. 2001/56)

1. In a letter dated 30 January from the Commons Clerk to the Select Committee a memorandum is requested on the following point:

"Is regulation 4(1) intended to impose an obligation on the Board to make the payment there specified, as is implied by the explanatory note? (Contrast regulations 3(1) and 5(1)).".

2. Regulation 4(1) is intended to impose an obligation on the Board to make the payment there specified, as implied by the explanatory note. As in regulations 3(1) and 5(1), the word "shall" should have been used instead of the word "may".

3. It is intended to make the necessary correction to regulation 4(1) in the next statutory instrument to be made by the Board dealing with the use of electronic communications, which is expected to be made in March of this year.

5 February 2001


 
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