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Law CBE (ATT/CTA) > Legislation as a Source of Law > Flashcards

Legislation as a Source of Law Flashcards

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1
Q

When is a bill considered by a committee of the House into which it has been introduced?

A

Only after the second reading

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2
Q

True or false, parliament cannot repeal earlier statues, it can only amend them?

A

False

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3
Q

True or false, parliament can pass a statute that is unalterable by subsequent parliaments?

A

False

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4
Q

True or false, parliament cannot overrule case law?

A

False

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5
Q

True or false, parliament cannot be challenged by the courts about the validity of an act?

A

True

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6
Q

What form of legislation is an act of parliament?

A

Primary

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7
Q

What form of legislation is a statutory instrument?

A

Secondary

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8
Q

What form of legislation is an order in council?

A

Secondary`

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9
Q

What form of legislation is the regulations of the CIOT?

A

Secondary

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10
Q

What happens when statutory instruments are subject to the affirmative procedure?

A

They must be considered by the Joint and Select Committee on Statutory Instruments

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11
Q

Which legislature(s) exercises control over delegated legislation?

A

Control over delegated legislation is exercised by both the courts and parliament

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12
Q

True or false, an order in council is a source of primary legislation?

A

True, but an order in council is a source of both primary and secondary legislation

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13
Q

Which of the following is not an Act of Parliament?
1. An enabling act
2. A consolidating act
3. A private act
4. A statutory instrument

A

A statutory instrument

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14
Q

True or false, parliament is able to alter the law as laid down by the Supreme Court in an appeal?

A

True

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15
Q

True or false, parliament is able to enact legislation without Royal Consent?

A

False

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16
Q

True or false, a statutory instrument can come into force before it is made and debated?

A

True - affirmative procedure - a statutory instrument can come into force before it is made and debated but cannot remain in force unless approved within the stated period (28 days)

17
Q

What is subordinate legislation?

A

Delegated legislation, and parliament cannot delegate to itself or to any part of itself. e.g HMRC, The Home Secretary & The Port of London Authority are all examples of persons or bodies to whom the power has been delegated

18
Q

Does repealing an act have retrospective effect?

A

No, only retroactive (tax law - transactions not complete), if a law is broken that is subsequently repealed, this does not prevent proceedings being instituted

19
Q

When does an act come into force?

A

On the date specified or on the day it receives Royal Assent, takes effect from the beginning of the day on the day in which it comes into force

20
Q

Which two of the following are forms of primary legislation:
1. Public acts
2. Remedial orders
3, Private acts
4. Commencement orders

A

Public acts and private acts

21
Q

Which one is not a stage in the progress of a bill proceeding through parliament?
1. Committee reading
2. First reading
3. Report stage
4. Second reading

A

Committee reading

22
Q

What does it mean if someone is acting ultra vires?

A

Outside of their powers

23
Q

Who is the most senior law maker in the UK?

A

By virtue of the constitutional law doctrine of the supremacy of parliament, parliament is the supreme (most senior) law maker within the UK

24
Q

True or false, parliament can overrule case law?

A

True

25
Q

True or false, parliament can repeal statues made by the previous parliament?

A

True

26
Q

True or false, the treasury is a primary legislature that makes regulations?

A

False, it is a secondary legislature that makes regulations

27
Q

True or false, the privy council is a secondary legislature that creates statutory orders in council?

A

True

28
Q

What is the finance bill?

A

Annual piece of legislation that introduces new tax provisions and makes changes to existing ones

29
Q

True or false, some tax changes in a finance bill make take immediate effect?

A

True

30
Q

True or false, parliament comprises the house of commons, the supreme court and the house of lords?

A

False

31
Q

True or false, consultations into tax matters and their outcomes are published on HMRC’s website as green, white and position papers

A

True

32
Q

What is a legislature?

A

A body entitled to make laws, in the UK as a whole - this is the UK parliament

33
Q

Before the UK left the EU, what did EU legislation form?

A

UK legislation

34
Q

True or false, the two main types of secondary legislation used by the EU are regulations and commission decisions?

A

False

Law CBE (ATT/CTA) (25 decks)

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