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.