Tax law rewrite bills referred to a second reading committee
28.55Under Standing Order No 60, provision is made for certain government bills to be proceeded with as ‘tax law rewrite bills’. A motion to this effect may be made in respect of such a bill at the commencement of public business, and the question on it is put forthwith. If the motion is agreed to, the bill automatically stands referred to a second reading committee;1 after second reading the bill stands committed to the Joint Committee on Tax Law Rewrite Bills (see para 41.12 ),2 and is thereafter re-committed to a Committee of the whole House.3 Reference of such bills to a second reading committee, or their re-committal to a Committee of the whole House, may be circumvented by motions made by Ministers at the appropriate stages, the questions on which are put forthwith.4
- 1. CJ (2002–03) 67; ibid (2006–07) 72.
- 2. CJ (2002–03) 92; ibid (2006–07) 117.
- 3. CJ (2002–03) 117; ibid (2006–07) 124.
- 4. The first such bill, the Capital Allowances Bill 2001, was not referred to a second reading committee, and the Committee of the whole House was discharged from considering it, CJ (2000–01) 52, 138.