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<p>Tax reliefs are administrated as part of the tax system and are subject to different
rules to public expenditure.</p><p> </p><p> </p><p> </p><p>HM Treasury and Her Majesty’s
Revenue and Customs (HMRC) keep all aspects of the tax system under review to ensure
the effectiveness of tax reliefs and to prevent abuse. HMRC has responsibility for
administering and monitoring tax reliefs for abuse and, with HM Treasury, is responsible
for appraising and evaluating any aspects of the tax system.</p><p> </p><p> </p><p>
</p><p>The introduction of all tax reliefs or changes to their design and scope are
subject to Parliamentary spending scrutiny during the Finance Bill process.</p><p>
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