Clause 7 — Amendments relating to the Commissioners for Revenue and Customs

Oral Answers to Questions — Justice – in the House of Commons at 6:00 pm on 6th May 2014.

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Amendment made: 20, page 8, line 20, at end insert—

‘( ) In Schedule 7 to GOWA 2006 (legislative competence to make Acts of the Assembly)—

(a) in Part 2 (general restrictions), after paragraph 4, insert—

4A A provision of an Act of the Assembly cannot—

(a) remove or modify, or confer power by subordinate legislation, to remove or modify, any function of Her Majesty’s Revenue and Customs, or

(b) confer or impose, or confer power by subordinate legislation to confer or impose, any function on Her Majesty’s Revenue and Customs.”;

(b) in Part 3 (exceptions from Part 2), after paragraph 7, insert—

“Her Majesty’s Revenue and Customs

7A (1) Part 2 does not prevent a provision of an Act of the Assembly—

(a) removing or modifying, or conferring power by subordinate legislation to remove or modify, any function of Her Majesty’s Revenue and Customs, or

(b) conferring or imposing, or conferring power by subordinate legislation to confer or impose, any function on Her Majesty’s Revenue and Customs,

if the following conditions are met.

(2) The conditions are—

(a) that the function relates to a devolved tax, and

(b) that the Treasury consent to the provision.”’.

This amendment prevents an Act of the Assembly removing or modifying functions of, or conferring or imposing functions on, Her Majesty’s Revenue and Customs unless the functions relate to devolved taxes. In that case the consent of the Treasury is also required.

(Mr

David

Jones

.)

Clause 7, as amended, ordered to stand part of the Bill.

Clauses 14 to 16 and ordered to stand part of the Bill.

Schedule 2 agreed to.

Clauses 17 and 18 ordered to stand part of the Bill.