Lord Offord of Garvel:

Moved by Lord Offord of Garvel

154: Clause 335, page 235, line 2, leave out “Secretary of State” and insert “appropriate authority”Member's explanatory statementThis amendment, together with my other amendment to clause 335, ensures that the power to make regulations containing consequential amendments is conferred on the Treasury rather than the Secretary of State if the regulations only contain amendments to tax legislation, in compliance with the usual approach. This would, for example, enable the Treasury to make amendments to the Income Tax Act 2007 so as to ensure that gift aid can continue to be claimed in the case of payments made under subscription contracts between consumers and charities.

155: Clause 335, page 235, line 11, after “section” insert “—“appropriate authority” means—(a) in the case of regulations under this section that contain amendments only in relation to tax, the Treasury;(b) in any other case, the Secretary of State;”Member's explanatory statementSee the explanatory statement for my amendment to this clause at line 2.

Amendments 154 and 155 agreed.

Clause 336: Regulations