At the Committee’s meeting on 6 March 2019 it scrutinised a number of instruments. It was agreed that the special attention of the House of Commons should be drawn to one of those considered in accordance with Standing Orders. The Instrument and the grounds for reporting it are given below. The relevant Departmental memorandum is published as an appendix to this report.
1.1The Committee draws the special attention of the House to these Regulations on the ground that it is defectively drafted in one respect.
1.2In a memorandum printed as an Appendix, Her Majesty’s Revenue and Customs acknowledges that there is a drafting error in regulation 2 which it says it will amend in “due course”. The Committee accepts that no difficulty is likely to arise from the error, but hopes that the amendment will be made when the possibility arises.
1.3The Committee accordingly reports Regulation 2 for defective drafting, acknowledged by the Department.
Published: 8 March 2019