Summary
9.The implementation of the PGS would require further primary legislation when Parliamentary time allows.
10.However, the information technology and administrative systems that would be required to ensure the successful introduction of the PGS have a long development period. The successful implementation of the PGS would therefore require expenditure to be incurred on the technological and administrative infrastructure of the PGS well in advance of the implementing legislation.
11.For example –
12.This Act would authorise the Commissioners for Her Majesty’s Revenue and Customs, the Secretary of State and the Northern Ireland Department to incur expenditure for the purposes of facilitating the introduction of the PGS should legislation establishing the PGS be enacted by Parliament.