Provisions authorised by existing law

36.22Just as it has been ruled that provision for a charge upon public funds does not require a Money resolution if it is a variant of and in substitution for a provision authorised by a previous statute (see para 35.3 ), so it has been ruled that a scheme for raising a loan did not require to be preceded by a Ways and Means resolution, since it was covered by powers of borrowing conferred by a previous Act and in substitution for the particular scheme authorised by that Act.1

On the same basis, a tax authorised by a Finance Act and subsequently suspended has been re-imposed by a later bill without a Ways and Means resolution.2 Provisions for the creation of a new statutory corporation as the successor to an existing body which was to be dissolved, where the two bodies were to be treated as the same person for tax purposes, so that the new body became potentially liable (on any disposal of an asset transferred from the old body) to a greater amount of tax than it would otherwise have had to pay, did not need to be authorised by a Ways and Means resolution, because the tax provisions were merely part of the machinery involved in converting the old body into the new body.3

The levying of fees in respect of anything dealt with by the Supreme Court, in connection with the replacement by that body of the House of Lords in its judicial capacity, where the charging of fees was already authorised, was not treated as authorised by the existing law, and a Ways and Means resolution was accordingly required to authorise it.4


  1. 1. See American Loan Bill 1914–16, HC Deb (1914–16) 74, cc 1219, 1272.
  2. 2. Finance Act 1920, s 62 and Finance (No 2) Act 1915, s 49.
  3. 3. Clean Neighbourhoods and Environment Act 2005, s 93.
  4. 4. Constitutional Reform Act 2005, s 52; CJ (2004–05) 92.