Joint Committee on Statutory Instruments First Report


3 S.I. 2003/2604: defective drafting

Council Tax and Non-Domestic Rating (Electronic Communications) (England) Order 2003 (S.I. 2003/2604)

3.1 The Committee draws the special attention of both Houses to this Order on the ground that it is defectively drafted.

3.2 Articles 5 to 7 of this Order amend the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989. Article 6(b) inserts a definition of the "demand notice regulations", which are defined as meaning the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993.

3.3 On the day that this Order was made, the Secretary of State also made the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003, which apply in relation to demand notices served in relation to financial years beginning on or after 1 April 2004. By virtue of regulation 2 of those Regulations, the 1993 Regulations referred to in article 6(b) of this Order do not have effect in relation to any such notice. The amendments to the 1989 Regulations made by this Order do not therefore apply in relation to notices served in relation to the forthcoming, or subsequent, financial years.

3.4 In a memorandum printed at Appendix 3, the Office of the Deputy Prime Minister accepts that a reference to the 2003 Regulations ought to have been included in the definition, and undertakes to amend the 1989 Regulations before the end of the year. The Committee accordingly reports article 6(b) for defective drafting, acknowledged by the Department.


 
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