Paragraph 23

In section 282(1A) (orders and regulations subject to Commons-only draft affirmative procedure)—

(a)

for “227(5A),” substitute “ 237B(11), ”, and

(b)

after “242(5)” insert “ , no order may be made under section 228(2) which specifies an amount for any tax year less than the annual allowance for the immediately preceding tax year and no order may be made under section 238A which increases any person's liability to tax ”.