1 S.I.
2011/214: Reported for defective drafting
| Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011 (S.I. 2011/214)
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1.1 The Committee draws the special attention to the House
on the ground that they are defectively drafted in one respect.
1.2 These Regulations amend the Inheritance Tax (Delivery of Accounts)
(Excepted Estates) Regulations 2004. Regulation 4 inserts a new
regulation 5A, paragraph (4)(d) of which refers to "the alternatively
secured pension fund provisions" without any definition.
Although that expression is defined in regulation 4(9) of the
2004 Regulations, that definition is expressed to apply for the
purposes of regulation 4 of the 2004 Regulations, and there is
accordingly no indication in those Regulations (as amended by
this instrument) of what the expression means in new regulation
5A(4)(d).
1.3 In a memorandum printed at the Appendix, Her Majesty's Revenue
and Customs acknowledges that the expression should have been
defined, and proposes to correct the omission as soon as possible
and in any event within the next six months. The Committee agrees
with the Department's analysis of the approach a court would be
expected to take in the event of it needing to determine the meaning
of regulation 5A.
1.4 The Committee accordingly reports regulation 4 of these
Regulations for defective drafting, acknowledged by the Department.
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