Fourteenth Report of Session 2022–23

This is a House of Commons Committee report

1 Statutory Instrument reported

Author: Select Committee on Statutory Instruments

Related inquiry:

Date Published: 24 March 2023

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Contents

Instruments reported

At its meeting on 22 March 2023 the Committee scrutinised a number of instruments in accordance with Standing Orders. It was agreed that the special attention of the House of Commons should be drawn to one of those considered. The instrument and the grounds for reporting are given below. The relevant departmental memorandum is published as an appendix to this report.

1S.I. 2023/113: Reported for defective drafting

Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

1.1 The Committee draws the special attention of this House to these Regulations on the grounds that they are defectively drafted in one respect.

1.2 These Regulations, which are subject to the negative resolution procedure, relate to the public service pension reforms set out in the Public Service Pensions and Judicial Offices Act 2022.

1.3 Regulation 7 amends regulation 14B of the Registered Pension Schemes (Provision of Information) Regulations 2006 to provide that regulation 14B(1) is subject to new paragraphs (4) and (5). The Committee asked His Majesty’s Treasury whether the amendments should have made paragraph (1) subject to new paragraphs (6) to (9) in addition. In a memorandum printed at Appendix 1, His Majesty’s Revenue and Customs (replying on behalf of HM Treasury) provides the confirmation and undertakes to correct this at the first available opportunity. The Committee accordingly reports regulation 7(a) for defective drafting, acknowledged by the Department.

Instruments not reported

The Committee has considered the instruments set out in the Annex to this Report, none of which were required to be reported.

Annex

Instruments subject to annulment

S.I. Number

S.I. Title

S.I. 2023/194

Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023

S.I. 2023/195

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023

S.I. 2023/198

Regional Rates (Northern Ireland) Regulations 2023

S.I. 2023/216

Taxes (Interest Rate) (Amendment) Regulations 2023

S.I. 2023/221

Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023

S.I. 2023/222

Trade Remedies (Dumping and Subsidisation) (Amendment) Regulations 2023

S.I. 2023/252

Public Service Pensions Revaluation Order 2023

S.I. 2023/264

Individual Savings Account (Amendment) Regulations 2023

Appendix 1: Memorandum from His Majesty’s Revenue and Customs

S.I. 2023/113

Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

1. The Committee has asked HM Treasury for a memorandum on the following points:

1. Explain a) whether the amendments made by regulation 6(a) should also have included a reference to (6ZA) and (6ZB) and b) why new (6ZC) uses the phrase “a statement (a “pension savings statement”)”, when “pension savings statement” is already defined and used in regulation 14A of S.I. 2006/567.

2. Explain whether regulation 7(a) should have substituted “and (3)” for “to (9)” (“there were substituted “to (9)”” instead of “there were substituted “to (5)””).

2. This memorandum has been prepared by His Majesty’s Revenue and Customs on behalf of HM Treasury.

3. The exclusion of a reference to regulation 14A(6ZA) and (6ZB) in the amendment made by regulation 6(a) was intentional, on the basis that the obligation in regulation 14A(6ZC) is freestanding, so paragraph (4) of that regulation is not subject to it.

4. The expression “pension savings statement” is defined in regulation 14A(1) of S.I. 2006/657 as a statement provided under that provision. The statement provided under regulation 14A(6ZC) is not provided under regulation 14A(1) and is therefore technically not a pension savings statement as defined in regulation 14A(1).

5. Regulation 7(a) should have substituted a reference to paragraph (9) rather than paragraph (5). We are grateful to the Committee for pointing out this error and will correct it at the first available opportunity.

His Majesty’s Revenue and Customs

14 March 2023

Formal Minutes

Wednesday 22 March 2023

Members present

Jessica Morden, in the Chair

Peter Grant

Gareth Johnson

Maggie Throup

Liz Twist

Report consideration

Draft Report (Fourteenth Report), proposed by the Chair, brought up and read.

Ordered, That the draft Report be read a second time, paragraph by paragraph.

Paragraphs 1.1 to 1.3 read and agreed to.

Annex agreed to.

A Paper was appended to the Report as Appendix 1.

Resolved, That the Report be the Fourteenth Report of the Committee to the House.

Ordered, That the Chair make the Report to the House.

Adjournment

Adjourned till Wednesday 29 March at 2.45 p.m