Value Added Tax

Delegated Legislation – in the House of Commons at 9:53 pm on 11 June 2007.

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That the Value Added Tax (Payments on Account) (Amendment) Order 2007 (S.I., 2007, No. 1420), dated 10th May 2007, a copy of which was laid before this House on 10th May, be approved. —[Tony Cunningham.]

Question agreed to.

Motion made, and Question put forthwith, pursuant to Standing Order No. 118(6) (Delegated Legislation Committees),

That the Value Added Tax (Administration, Collection and Enforcement) Order 2007 (S.I., 2007, No. 1421), dated 10th May 2007, a copy of which was laid before this House on 10th May, be approved. —[Tony Cunningham.]

Question agreed to.

Motion made, and Question put forthwith, pursuant to Standing Order No. 118(6) (Delegated Legislation Committees),

Delegated Legislation

Delegated legislation is law made by ministers under powers deriving from Acts of Parliament.

Thousands of pieces of delegated legislation, commonly known as statutory instruments, are passed by Parliament each year.

They enable the government to make minor, technical changes to the law without having to introduce a whole new Act of Parliament.

Amendment

As a bill passes through Parliament, MPs and peers may suggest amendments - or changes - which they believe will improve the quality of the legislation.

Many hundreds of amendments are proposed by members to major bills as they pass through committee stage, report stage and third reading in both Houses of Parliament.

In the end only a handful of amendments will be incorporated into any bill.

The Speaker - or the chairman in the case of standing committees - has the power to select which amendments should be debated.