Tax Credits Act 2002 Schedule 4 paragraph 14

Amendment to parliamentary procedure for tax credits regulations

Paragraph 14 of Schedule 4 amends section 80(2) of the Social Security Act 1998 to extend the negative parliamentary procedure to regulations made by the Treasury or the Commissioners of Inland Revenue, in addition to those already made by the Secretary of State.

• This is a technical amendment to the Social Security Act 1998, section 80(2).
• Section 80(2) originally required only regulations made by the Secretary of State to follow the negative parliamentary procedure.
• The amendment adds the Treasury and the Commissioners of Inland Revenue as bodies whose regulations also follow this procedure.
• The negative procedure means regulations become law unless Parliament actively votes against them, rather than requiring a positive vote of approval.