Joint Committee on Statutory Instruments First Report



APPENDIX 4

Memorandum by HM Treasury

THE TAX CREDITS SCHEMES (MISCELLANEOUS AMENDMENTS) REGULATIONS 1999 (S.I. 1999/2487)

THE TAX CREDITS SCHEMES (MISCELLANEOUS AMENDMENTS) (NORTHERN IRELAND) REGULATIONS 1999 (S.I. 1999/2488)

  1. In his letter dated 3rd November 1999, the Commons Clerk of the Committee requests the Treasury to submit a Memorandum on the following point:

  "Regulation 2 of S.I. 1999/2487 provides that "the Contributions and Benefits Act" has the same meaning as in regulation 2(1) of the Family Credit (General) Regulations 1987 and the Disability Working Allowance (General) Regulations 1991. Explain what is meant by that expression in the 1987 and 1991 Regulations and why regulation 2 of this instrument, instead of referring the reader to those Regulations (as amended), does not set out that meaning. A corresponding question in relation to S.I. 1999/2488."

  2. As drafted, the definition in regulation 2 picks up the definitions in regulation 2(1) of the 1987 and 1991 Regulations (the latter definitions having been added by Regulations 10(b) and 16(b) respectively of S.I. 1993/315), and it was considered at the time of drafting that this was a convenient way of defining "the Contributions and Benefits Act" as the 1987 and 1991 Regulations are the subject of amendment by S.I. 1999/2487 and 2488. However the definitions in the 1987 and 1991 Regulations do not contain any special meaning, and it is accordingly accepted that the shorter course would have been to set out the meaning directly in regulation 2 of S.I. 1999/2487 and 2488, rather than refer the reader to the definitions in the 1987 and 1991 Regulations.

8 November 1999


 
previous page contents next page

House of Lords home page Parliament home page House of Commons home page search page enquiries

© Parliamentary copyright 2000
Prepared 13 January 2000