---

Legislative and Regulatory Reform Bill

moved Amendment No. 70: Page 5, line 2, leave out ““or increase”” and insert ““, remove or alter”” The noble Lord said: This is really a probing amendment. Clause 6(1) says: "““An order under this Part may not make provision to impose or increase taxation””." That leaves it open to reduce or remove taxation. It is obvious that to impose a new tax or make an increase would require primary legislation, but given that taxation is one of the most important powers of Government, I wonder why it should not be also required to exclude all changes to taxation from the operation of this Bill. Can the Minister give an example of a possible reduction in taxation or elimination of a tax that would justify the use of an order rather than through a Finance Bill or something similar? I wonder, too, what the meaning of ““taxation”” is. There is no definition in the Bill, and I wonder what it includes. For example, does it include national insurance contributions, which are technically not regarded as a tax? Does it include customs duties, since there is a question whether duties are a form of taxation or, although also acting to raise money, something different from taxation? What is the definition of taxation here? I beg to move.