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| | (b) | substitute for HMRC’s decision another decision that HMRC had power |
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| Clause 110, page 56, line 23, at end insert— |
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| | ‘12A | Regulations under this section are to be made by statutory instrument. |
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| | 12B | No regulations may be made under this section unless a draft of the statutory |
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| | instrument containing them has been laid before, and approved by a resolution |
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| | of, the House of Commons.’. |
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| [Adjourned until Thursday at 9.00 am. |
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