Commentary

A1.106 Orders, regulations and Parliamentary papers

Administration and compliance

A1.106 Orders, regulations and Parliamentary papers

A1.106 Orders, regulations and Parliamentary papers

Statutes may empower Ministers or government officials to make orders or regulations; this power is included in the tax legislation. Powers (known as Henry VIII powers) can even be given to make orders or regulations which amend certain provisions in statutes. The advantages of such delegated legislation is that the original Act is less encumbered with detail and that orders or regulations can be made speedily without the formality of passing another Act. The disadvantage is that orders and regulations are not subject to the same Parliamentary scrutiny as an Act.

In most cases orders and regulations must be made by statutory instrument1. Instruments are subject to the Statutory Instruments Act 1946. Sometimes a consolidated instrument is issued which revokes the instruments it consolidates. Most statutory instruments or drafts

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