HC Deb 13 December 1976 vol 922 c547W
Mr. Graham Page

asked the Chancellor of the Exchequer what directions he has given to the Commissioners of Customs and Excise since the report of the Select Committee on Statutory Instruments (HC 55-xxii) reporting adversely upon the delay in making the Customs Duty (Personal Reliefs) (No. 1) Order 1975 (Amendment) Order 1976 to make orders legalising tax changes rather than to rely upon the management powers contained in the Customs and Excise Act 1952 and the Finance Act 1972.

Mr. Robert Sheldon

Should the need arise for the Commissioners to make a further order of this kind, they will, in accordance with the view of the Joint Committee, bring the changes into effect immediately by a new intrument and disregard the normal 21-day rule governing the interval between the laying of an instrument and its coming into operation.