House of Commons Select Committee on Statutory Instruments Third Report of Session 2006 07 Ordered by The House of Commons to be printed 23 May 2007 HC 83-iii Published on 29 May 2007 by authority of the House of Commons London: The Stationery Office Limited 0.00
Select Committee on Statutory Instruments Current membership David Maclean MP (Conservative, Penrith and The Border) (Chairman) Dr Roberta Blackman-Woods MP (Labour, City of Durham) Mr Peter Bone MP (Conservative, Wellingborough) Michael Jabez Foster MP (Labour, Hastings and Rye) Mr David Kidney MP (Labour, Stafford) Mr John MacDougall MP (Labour, Central Fife) David Simpson MP (Democratic Unionist, Upper Bann) Powers The full constitution and powers of the Committee are set out in House of Commons Standing Order No. 151, available on the Internet via www.parliament.uk/scsi. Remit The Select Committee on Statutory Instruments (SCSI) is appointed to consider statutory instruments made in exercise of powers granted by Act of Parliament. Instruments not laid before Parliament are included within the Committee's remit; but local instruments and instruments made by devolved administrations are not considered by SCSI unless they are required to be laid before Parliament. The role of the SCSI, whose membership is drawn from the House of Commons, is to assess the technical qualities of each instrument that falls within its remit and to decide whether to draw the special attention of the House to any instrument on one or more of the following grounds: i. that it imposes, or sets the amount of, a charge on public revenue or that it requires payment for a licence, consent or service to be made to the Exchequer, a government department or a public or local authority, or sets the amount of the payment; ii. that its parent legislation says that it cannot be challenged in the courts; iii. that it appears to have retrospective effect without the express authority of the parent legislation; iv. that there appears to have been unjustifiable delay in publishing it or laying it before Parliament; v. that there appears to have been unjustifiable delay in sending a notification under the proviso to section 4(1) of the Statutory Instruments Act 1946, where the instrument has come into force before it has been laid; vi. that there appears to be doubt about whether there is power to make it or that it appears to make an unusual or unexpected use of the power to make; vii. that its form or meaning needs to be explained; viii. that its drafting appears to be defective; ix. or on any other ground which does not go to its merits or the policy behind it. The Committee usually meets weekly when Parliament is sitting. Publications The reports of the Committee are published by The Stationery Office by Order of the House. All publications of the Committee are available on the Internet from www.parliament.uk/scsi. Committee staff The current staff of the Committee are Mick Hillyard (Commons Clerk) and Jacqueline Cooksey (Committee Secretary). Contacts All correspondence should be addressed to the Clerk of the Select Committee on Statutory Instruments, Delegated Legislation Office, 7 Millbank, London SW1P 3JA. The telephone number for general inquiries is: 020 7219 2830; the Committee's e mail address is: jcsi@parliament.uk.
3 Contents Report Page Instruments not reported 4 Annex 5
4 Instruments not reported The Committee has considered the instruments set out in the Annex to this Report and has determined that the special attention of the House does not require to be drawn to any of them.
5 Annex Instruments to which the Committee does not draw the special attention of the House denotes that the written evidence submitted in connection with the instrument is printed with this Report denotes written evidence has been submitted but not printed Instruments requiring affirmative approval S.I. 2007/206 Value Added Tax (Health and Welfare) Order 2007 S.I. 2007/1420 Value Added Tax (Payments on Account) (Amendment) Order 2007 S.I. 2007/1421 Value Added Tax (Administration, Collection and Enforcement) Order 2007 Draft instruments requiring affirmative approval Draft S.I. Private Security Industry (Licence Fees) Order 2007 Draft S.I. Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 Instruments subject to annulment S.I. 2007/303 Capital Allowances (Leases of Background Plant or Machinery for a Building) Order 2007 S.I. 2007/304 Long Funding Leases (Elections) Regulations 2007 S.I. 2007/313 Value Added Tax (Amendment) Regulations 2007 S.I. 2007/458 S.I. 2007/468 S.I. 2007/494 Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) (Amendment) Regulations 2007 Vehicle and Operator Services Agency Trading Fund (Maximum Borrowing) Order 2007 Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2007 S.I. 2007/672 Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007 S.I. 2007/678 Corporation Tax (Surrender of Terminal Losses on Films and Claims for Relief) Regulations 2007 S.I. 2007/683 Authorised Investment Funds (Tax) (Amendment) Regulations 2007 S.I. 2007/684 Taxes (Interest Rate) (Amendment) Regulations 2007 S.I. 2007/766 Transfer of the Northern Ireland Water Service (Tax) Regulations 2007 S.I. 2007/768 Value Added Tax (Amendment) (No. 2) Regulations 2007 S.I. 2007/792 S.I. 2007/793 Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007 Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2007 S.I. 2007/794 Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 S.I. 2007/826 Registered Pension Schemes (Bridging Pensions) Regulations 2007 S.I. 2007/829 Taxation of Pension Schemes (Protected Rights and Pension Commencement Lump Sums) (Amendment) Order 2007
6 S.I. 2007/831 Energy-Saving Items Regulations 2007 S.I. 2007/838 Registered Pension Schemes (Block Transfers) (Permitted Membership Period) (Amendment) Regulations 2007 S.I. 2007/848 Government of Wales Act 2006 (Designation of Receipts) Order 2007 S.I. 2007/849 Income Tax (Qualifying Child Care) Regulations 2007 S.I. 2007/870 Lottery Duty (Amendment) Regulations 2007 S.I. 2007/939 Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007 S.I. 2007/940 Income Tax Act 2007 (Amendment) Order 2007 S.I. 2007/941 Value Added Tax (Increase of Registration Limits) Order 2007 S.I. 2007/945 Business Premises Renovation Allowances Regulations 2007 S.I. 2007/948 S.I. 2007/950 Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2007 Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007 S.I. 2007/963 Finance Act 1995, Section 127(12), (Designated Transactions) Regulations 2007 S.I. 2007/964 Finance Act 2003, Paragraph 3(3) of Schedule 26, (Designated Transactions) Regulations 2007 S.I. 2007/965 Landfill Tax (Amendment) Regulations 2007 S.I. 2007/966 Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007 S.I. 2007/1031 Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 S.I. 2007/1077 Income Tax (Pay as You Earn) (Amendment) Regulations 2007 S.I. 2007/1097 Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Eurex Clearing AG) Regulations 2007 S.I. 2007/1385 Finance Act 2003, Section 66 (Prescribed Statutory Provisions) Order 2007