At its meeting on 12 December 2018 the Committee scrutinised a number of Instruments in accordance with Standing Orders. It was agreed that the special attention of both Houses should be drawn to one of those considered. The Instrument and the ground for reporting it is given below. The relevant Departmental memorandum, is published as an appendix to this report.
1.1The Committee draws the special attention of both Houses to these Regulations on the ground that they are defectively drafted in two similar respects.
1.2Regulation 5 amends regulation 14 of the Child Tax Credits Regulations 2003, and regulation 6 amends regulation 25A of the Child Tax Credits (Polygamous Marriages) Regulations 2003. In a memorandum printed as an Appendix, HM Revenue and Customs acknowledges that the amendments made by these provisions are incomplete in that they fail to include necessary consequential amendments. The Department apologises for these errors and undertakes to correct them at the earliest opportunity, and also assures the Committee that no tax credit claimant will be adversely affected by them. The Committee accordingly reports regulations 5 and 6 for defective drafting, acknowledged by the Department.
Published: 14 December 2018