Session 2017-19
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Public Bill Committee Proceedings: 24 October 2017        



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





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.



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


House of Commons.



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



prosecutions for an offence under section 53,



penalties imposed under Schedule 13,



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





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,



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


of the powers to make regulations under Part 3, and



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