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Public Bill Committee Proceedings: 24 October 2017        

8

 

Finance Bill, continued

 
 

Peter Dowd

 

Anneliese Dodds

 

Jeff Smith

 

Negatived on division  NC5

 

To move the following Clause—

 

         

“Annual report on powers in relation to third country goods fulfilment

 

businesses

 

(1)    

The Commissioners must prepare a report on the operation of the provisions of

 

Part 3 of this Act in relation to each tax year after their commencement within six

 

months after the completion of that tax year.

 

(2)    

The Chancellor of the Exchequer shall lay a report under subsection (1) before the

 

House of Commons.

 

(3)    

Each report under subsection (1) shall cover in particular—

 

(a)    

prosecutions for an offence under section 53,

 

(b)    

penalties imposed under Schedule 13,

 

(c)    

the effects on the operation of Part 3 of the United Kingdom’s withdrawal

 

from the European Union or (as the case may be) preparations for that

 

withdrawal,

 

(d)    

implications of the matters specified in sub-paragraph (c) for the

 

activities and resource requirements of HMRC in connection with the

 

provisions of this Part,

 

(e)    

implications of the matters specified in sub-paragraph (c) for the exercise

 

of the powers to make regulations under Part 3, and

 

(f)    

HMRC’s assessment of the extent to which the operation of, or changes

 

to the operation of, comparable provisions in other countries affect

 

businesses in the United Kingdom.”

 

Bill, as amended, to be reported.

 


 
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Revised 24 October 2017