INSTRUMENTS REPORTED
The Committee has considered the following instruments,
and has determined that the special attention of both Houses should
be drawn to them on the grounds specified.
1
S.I. 2003/2757: defective drafting
| Value Added Tax Tribunals (Amendment) Rules 2003 (S.I. 2003/2757)
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1.1 The Committee draws the special attention
of both Houses to these Rules on the ground that they are defectively
drafted.
1.2 Rule 10 amends rule 31 of the Value Added Tax
Tribunals Rules 1986, paragraph (1) of which provides that service
of a document shall be effected by its being handed to a proper
officer at the appropriate tribunal centre or received by post
at the appropriate tribunal centre, or by a facsimile of it being
received there by means of electronic communication.
1.3 Paragraph (2) of rule 31, as substituted by rule
10(2), provides that any document may be:
(a) sent by post in a letter addressed to a proper
officer at the appropriate tribunal centre, or
(b) handed back to the person from whom it was received,
(c) sent by post in a letter addressed to the person
from whom it appears to have been received or by whom it appears
to be sent, or
(d) if a facsimile of it is received by electronic
means, sent by the means by which it was received either to a
proper officer at the appropriate tribunal centre or to the person
from whom it appears to have been received or by whom it appears
to have been sent.
1.4 Paragraph (2) is intended
to apply where the document in question is handed in or received
at a tribunal centre other than the appropriate tribunal centre,
and the Department for Constitutional Affairs, in a memorandum
printed at Appendix 1, admits that words to that effect were omitted
and undertakes to make an amending instrument to rectify the error.
The Committee accordingly reports rule 10(2) for defective
drafting, acknowledged by the Department.
2
S.I. 2003/2815: doubtful vires
| Tax Credits (Miscellaneous Amendments No. 2) Regulations 2003 (S.I. 2003/2815)
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2.1 The Committee draws the special attention of both Houses
to these Regulations on the ground that it there is a doubt whether
regulations 19 to 22 are intra vires.
2.2 Regulations 19 to 22 of this instrument, which
was made by the Treasury, purport to amend the Tax Credits (Claims
and Notifications) Regulations 2002. In a memorandum printed at
Appendix 2, the Treasury identifies the relevant enabling powers
as sections 4(1), 6 and 22(2) of the Tax Credits Act 2002. Section
65 of that Act states that the power to make regulations under
those provisions is exercisable by the Commissioners of Inland
Revenue ("the Board").
2.3 The Treasury accepts
that it did not have power to make regulations 19 to 22, and states
that the Board will make a fresh amending instrument to deal with
the amendments purportedly made by regulations 19 to 21 and a
further instrument to amend the provision purportedly amended
by regulation 22. The Committee accordingly reports regulations
19 to 22 for doubtful vires, acknowledged by the Department.
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