I simply want to make one brief comment. The Paymaster General has kindly written to the Committee about clause 46 because it contains a regulation-making power. She has sought to supply us with a 23-page statutory instrument of delegated powers in order to help us have an informed debate. I welcome that and I am grateful to her. Unfortunately, it arrived at 9.30 this morning. I expect Committee members will have been disappointed not to have had the opportunity to deal with it, and I hope that the Paymaster General will recognise that that is a problem. I have one simple question for her: will she confirm that the statutory instrument will be debated on an affirmative basis, which will allow us to consider the elements within it?
Before I confirm the nature of the statutory instrument, it is important to say to the hon. Gentleman that I sent a draft copy of the secondary legislation to the Committee. We are currently carrying out a consultation on the regulations. In sending the regulations, I was in a dilemma as to whether a draft would be helpful when it is still subject to consultation and may change. On reflection, however, I thought that it was important to send it. The draft regulations have been published on the
Inland Revenue website, and I have not yet had a report on the responses to the consultation.
On the nature of the statutory instrument, I understand that it is subject to the negative rather than the affirmative procedure, but I am happy to check that and confirm it to the hon. Gentleman in writing, and circulate it to all Committee members as a courtesy. That is the normal procedure, but I want to stress that a consultation is taking place about the draft regulations. Given that the measures are widely accepted in the facilitation of management expenses, they are without controversy.
Question put and agreed to.
Clause 46 ordered to stand part of the Bill.