Instruments not reported
The Committee has considered the instruments set
out in the Annex to this Report, and has determined that the special
attention of the House does not require to be drawn to any of
them.
Two memoranda from HM Revenue and
Customs in connection with the Registered Pension Schemes and
Overseas Pension Schemes (Electronic Communication of Returns
and Information) Regulations 2006 (S.I. 2006/570) are printed
at Appendix 2. The Committee is content that the Department has
provided a satisfactory answer to the question recited in its
second memorandum in paragraphs 6, 8 and 9 of that memorandum;
it is accordingly unnecessary to reach a conclusion on the other
arguments raised in it. Those arguments relate to previous communications
with SCSI advisers, and the Committee recognises the value - in
terms of convenience - of informal advance guidance given by its
advisers on potentially difficult issues. It wishes to make clear,
however, that it cannot be bound by any such guidance. Furthermore,
it points out that - in so far as those arguments relate to desirability
- they will not be directly relevant to the response to a query
on vires, as here.
A memorandum from HM Revenue and
Customs in connection with the Stamp Duty Land Tax (Administration)
(Amendment) Regulations 2006 (S.I. 2006/776) is printed at
Appendix 3.
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