Part 2: Modifying pre-exit fees or charges

Power to modify pre-exit fees or charges

202 Paragraph 6 gives a power to modify secondary legislation about fees or other charges which was created pre-exit using powers in the ECA or section 56 of the Finance Act 1973. Pre-exit, section 56 of the Finance Act 1973 provided a specific power for fees or other charges, such as levies, connected to EU obligations.

203 Sub-paragraph (2) explains what may be done with the power, for example altering the amount of the fees or charges.

Meaning of "appropriate authority"

204 Paragraph 7 explains who may use the power; the devolved authorities will be able to use this power insofar as they could have used the ECA power or the Finance Act 1973 power prior to exit day.

Restriction on exercise of power and requirement for consent

205 This power is modelled on these two pre-exit powers. So where it is used to modify legislation created through the ECA, it cannot impose or increase taxation, in line with the constraint at paragraph 1(1)(a) of Schedule 2 to the ECA. And a minister of the Crown needs Treasury consent to make certain kinds of provision, in line with section 56 of the Finance Act.

Relationship to other powers

206 Paragraph 10 clarifies that this power does not affect the other power in the Bill or elsewhere that might make provision for fees or charges.