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Income Tax

Delegated Legislation – in the House of Commons at 9:51 pm on 22 February 2021.

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That the draft Scottish Rates of Income Tax (Consequential Amendments) Order 2021, which was laid before this House on 11 January, be approved.—(David Duguid.)

Question agreed to.

Motion made, and Question put forthwith (Standing Order No. 118(6)),

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.