Session 2017-19
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Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Monday 16 July 2018

 

Consideration of Bill (Report Stage)

 

New Amendments handed in are marked thus Parliamentary Star

 

Parliamentary Star - whiteAmendments which will comply with the required notice period at their next appearance

 

Amendments tabled since the last publication: NC38

 

Taxation (Cross-border Trade) Bill


 

Note

 

This document includes all amendments tabled to date and includes any

 

withdrawn amendments at the end. The amendments have been arranged in the

 

order in which they relate to the Bill.

 

 


 

Anna Soubry

 

Mr Kenneth Clarke

 

Mr Chris Leslie

 

Chuka Umunna

 

Stephen Doughty

 

Wes Streeting

Kate Green

Rushanara Ali

Mr Ben Bradshaw

Dr Paul Williams

Mr David Lammy

Ian Murray

Liz Kendall

Gareth Thomas

Martin Whitfield

Maria Eagle

Ruth Cadbury

Darren Jones

Alison McGovern

Tulip Siddiq

Stella Creasy

Angela Smith

Ann Coffey

Peter Kyle

Phil Wilson

Seema Malhotra

Mike Gapes

Stephen Kinnock

Geraint Davies

Stephen Timms

Mrs Madeleine Moon

Neil Coyle

Mary Creagh

Catherine McKinnell

Anna Turley

Dame Louise Ellman

Tom Brake

Kerry McCarthy

Kirsty Blackman

Dame Margaret Hodge

Dr Rupa Huq

Catherine West


 
 

Consideration of Bill (Report Stage): 16 July 2018        

2

 

Taxation (Cross-border Trade) Bill, continued

 
 

Luciana Berger

Liz Saville Roberts

Hywel Williams

Ben Lake

Jonathan Edwards

Layla Moran

Stephen Lloyd

Caroline Lucas

Tim Farron

Jamie Stone

Helen Hayes

Susan Elan Jones

Mr Alistair Carmichael

Joanna Cherry

Sandy Martin

Meg Hillier

 

NC1

 

To move the following Clause—

 

         

“EU Customs Union and pre-commencement requirements

 

(1)    

It shall be a negotiating objective of Her Majesty’s Government in negotiations

 

on the matters specified in subsection (2) to maintain the United Kingdom’s

 

participation in the EU Customs Union.

 

(2)    

Those matters are—

 

(a)    

the United Kingdom’s withdrawal from the European Union, and

 

(b)    

a permanent agreement with the European Union for a period subsequent

 

to the transitional period after the United Kingdom’s withdrawal from the

 

European Union.

 

(3)    

It shall be the duty of the Secretary of State to lay a report before the House of

 

Commons in accordance with either subsection (4) or subsection (5).

 

(4)    

A report under this subsection shall be to the effect that the negotiating objective

 

specified in subsection (1) has been achieved.

 

(5)    

A report under this subsection shall be to the effect that the negotiating objective

 

specified in subsection (1) has not been achieved.

 

(6)    

If a report is laid before the House of Commons in accordance with subsection

 

(4), Parts 1 and 2 of this Act shall cease to have effect on the day after that day.

 

(7)    

If a report is laid before the House of Commons in accordance with subsection

 

(5), the provisions specified in section 55(1) come into force on the day after that

 

day.

 

(8)    

No regulations may be made under section 55(2) for the purpose of appointing a

 

day for the coming into force of paragraph 1 of Schedule 7 (replacement of EU

 

customs duties) unless a report has been laid before the House of Commons in

 

accordance with subsection (5).”

 

Member’s explanatory statement

 

This new clause establishes a negotiating objective to maintain the UK’s participation in the EU

 

Customs Union, provides for Parts 1 and 2 of the Act to expire if that objective is met and makes

 

the ending of the retention of EU customs duties conditional upon a report stating that the objective

 

has not been met.

 


 

Mr Chris Leslie

 

Chuka Umunna

 

Ian Murray

 

Stephen Doughty

 

NC2

 

To move the following Clause—

 

         

“EU VAT area and pre-commencement requirements

 

(1)    

It shall be a negotiating objective of Her Majesty’s Government in negotiations

 

on the matters specified in subsection (2) to maintain the United Kingdom’s


 
 

Consideration of Bill (Report Stage): 16 July 2018        

3

 

Taxation (Cross-border Trade) Bill, continued

 
 

participation in the EU VAT Area under the arrangements set out through the

 

Union Customs Code and its delegated and implementing legislation.

 

(2)    

Those matters are—

 

(a)    

the United Kingdom’s withdrawal from the European Union, and

 

(b)    

a permanent agreement with the European Union for a period subsequent

 

to the transitional period after the United Kingdom’s withdrawal from the

 

European Union.

 

(3)    

It shall be the duty of the Secretary of State to lay a report before the House of

 

Commons in accordance with either subsection (4) or subsection (5).

 

(4)    

A report under this subsection shall be to the effect that the negotiating objective

 

specified in subsection (1) has been achieved.

 

(5)    

A report under this subsection shall be to the effect that the negotiating objective

 

specified in subsection (1) has not been achieved.

 

(6)    

If a report is laid before the House of Commons in accordance with subsection

 

(4), Part 3 of this Act shall cease to have effect on the day after that day.

 

(7)    

No regulations may be made for the commencement of provisions of Part 3 of this

 

Act unless a report is laid before the House of Commons in accordance with

 

subsection (5).”

 

Member’s explanatory statement

 

This new clause establishes a negotiating objective to maintain the UK’s participation in the EU

 

VAT Area and provides for Part 3 of the Act to expire if that objective is met.

 


 

Ian Murray

 

Mr Chris Leslie

 

Chuka Umunna

 

Mr David Lammy

 

Stephen Doughty

 

NC3

 

To move the following Clause—

 

         

“Import tariffs under Part 1: restriction

 

(1)    

No power of the Treasury or of the Secretary of State to impose tariffs under or

 

by virtue of the provisions specified in subsection (2) may be exercised in respect

 

of goods originating from a country that is a Member State of the European

 

Union.

 

(2)    

Those provisions are—

 

(a)    

section 8 (customs tariff),

 

(b)    

section 11 (quotas),

 

(c)    

section 13 (dumping of goods, etc),

 

(d)    

section 14 (agricultural goods), and

 

(e)    

section 15 (international disputes).”

 

Member’s explanatory statement

 

This new clause prevents tariffs being imposed on goods originating from EU Member States.

 



 
 

Consideration of Bill (Report Stage): 16 July 2018        

4

 

Taxation (Cross-border Trade) Bill, continued

 
 

Mr Chris Leslie

 

Ian Murray

 

Chuka Umunna

 

Mr David Lammy

 

Stephen Doughty

 

NC4

 

To move the following Clause—

 

         

“Import tariffs under Part 1: pegging with EU tariffs

 

(1)    

In exercising the powers to impose or vary tariffs under or by virtue of the

 

provisions of sections 8 to 15, it shall be the duty of the Treasury and the

 

Secretary of State to secure that, so far as practicable, the level of those tariffs is

 

the same as that imposed in respect of comparable goods imported into the

 

European Union from third countries.

 

(2)    

For the purposes of this section—

 

(a)    

the level of tariffs imposed in respect of comparable goods imported into

 

the European Union shall be determined with reference to EU customs

 

duties (within the meaning of that term given by paragraph 1 of Schedule

 

7), and

 

(b)    

“third countries” means any country other than the United Kingdom that

 

is not a member of the EU Customs Union.”

 

Member’s explanatory statement

 

This new clause requires tariffs set by the UK to be pegged to EU tariffs.

 


 

Mr Chris Leslie

 

Chuka Umunna

 

Ian Murray

 

Stephen Doughty

 

NC5

 

To move the following Clause—

 

         

“Regulatory alignment: VAT and excise

 

(1)    

In exercising the powers under Parts 3 and 4 of this Act, it shall be the duty of the

 

Treasury to secure that, so far as practicable, there is regulatory alignment in

 

respect of VAT and excise with the European Union.

 

(2)    

For the purposes of this section, “regulatory alignment” includes, for example—

 

(a)    

the administration of VAT and excise duties on the basis of the same

 

regulatory approach as that required in respect of EU Member States,

 

(b)    

the setting of import VAT with regard to comparable taxation within the

 

European Union, and

 

(c)    

the establishment of a duty deferment scheme comparable to that in

 

operation while the United Kingdom was a member of the European

 

Union.”

 

Member’s explanatory statement

 

This new clause requires regulatory alignment with regard to VAT and excise between new UK

 

arrangements and those within the EU or as a member of the EU.

 



 
 

Consideration of Bill (Report Stage): 16 July 2018        

5

 

Taxation (Cross-border Trade) Bill, continued

 
 

Yvette Cooper

 

Rachel Reeves

 

Tom Brake

 

Mr David Lammy

 

Ian Murray

 

Layla Moran

Tim Farron

Jamie Stone

Helen Hayes

Stephen Doughty

Caroline Lucas

Seema Malhotra

Mr Kenneth Clarke

 

NC6

 

To move the following Clause—

 

         

“Pre-commencement impact assessment of leaving the EU Customs Union

 

No Minister of the Crown may appoint a day for the commencement of any

 

provision of this Act until a Minister of the Crown has laid before the House of

 

Commons an impact assessment of—

 

(a)    

disapplying the EU’s Common External Tariff, and

 

(b)    

any changes to duties, quotas or associated customs processes made as a

 

consequence of the UK leaving the European Union.”

 

Member’s explanatory statement

 

This new clause would require the Government to produce an impact assessment of any changes

 

to existing cross-border taxation arrangements before any such changes are made.

 


 

Tom Brake

 

Layla Moran

 

Tim Farron

 

Jamie Stone

 

Caroline Lucas

 

NC7

 

To move the following Clause—

 

         

“Review of the impact of this Act on the UK economy

 

(1)    

Within six months of Royal Assent of this Act, the Chancellor of the Exchequer

 

must publish and lay before both Houses of Parliament an assessment of the

 

impact of the proposed customs regime to be implemented under this Act on—

 

(a)    

the economy of the United Kingdom,

 

(b)    

the different parts of the United Kingdom and different regions of

 

England, and

 

(c)    

individual economic sectors.

 

(2)    

The assessment in subsection (1) must so far as practicable analyse the expected

 

difference in outcomes between the proposed customs regime and continued

 

participation in the EU Customs Union.

 

(3)    

In this section—

 

“parts of the United Kingdom” means—

 

(a)    

England,

 

(b)    

Scotland,

 

(c)    

Wales, and

 

(d)    

Northern Ireland;


 
 

Consideration of Bill (Report Stage): 16 July 2018        

6

 

Taxation (Cross-border Trade) Bill, continued

 
 

“regions of England” has the same meaning as that used by the Office for

 

National Statistics.”

 

Member’s explanatory statement

 

This new clause requires the Treasury to publish an assessment on the economic impact of

 

proposed customs regime and compare it to the economic impact of remaining in the EU Customs

 

Union.

 


 

Tom Brake

 

Layla Moran

 

Stephen Doughty

 

Caroline Lucas

 

NC8

 

To move the following Clause—

 

         

“Review of the impact of this Act on the Northern Ireland—Ireland border

 

(1)    

Within six months of Royal Assent of this Act, the Chancellor of the Exchequer

 

must publish and lay before each House of Parliament an assessment of the

 

impact of the proposed customs regime to be implemented under this Act on

 

Northern Ireland and the Republic of Ireland.

 

(2)    

The assessment in subsection (1) must so far as practicable analyse the expected

 

difference in outcomes between the proposed customs regime and continued

 

participation in the EU Customs Union.

 

(3)    

The assessment must consider—

 

(a)    

the impact of the proposed customs regime on businesses that operate in

 

both Northern Ireland and the Republic of Ireland,

 

(b)    

what, if any, physical infrastructure will be required at the border

 

crossings between Northern Ireland and the Republic of Ireland to

 

enforce the proposed customs regime,

 

(c)    

if, and how, the proposed customs regime preserves the effects of the

 

Belfast Agreement of 10 April 1998, and

 

(d)    

what, if any, rules of the EU Customs Union are included in the proposed

 

customs regime for the purposes of—

 

(i)    

promoting cooperation between Northern Ireland and the

 

Republic of Ireland,

 

(ii)    

supporting the economy of the entire island of Ireland, and

 

(iii)    

preserving the effects of the Belfast Agreement of 10 April

 

1998.”

 

Member’s explanatory statement

 

This new clause requires the Treasury to assess the impact of the proposed customs regime on

 

Northern Ireland and Ireland, especially on the all-island economy, border crossings, the Good

 

Friday Agreement and future alignment with the EU Customs Union.

 



 
 

Consideration of Bill (Report Stage): 16 July 2018        

7

 

Taxation (Cross-border Trade) Bill, continued

 
 

Tom Brake

 

Layla Moran

 

Tim Farron

 

Jamie Stone

 

NC9

 

To move the following Clause—

 

         

“Parliamentary scrutiny of public notices

 

(1)    

Any provision made by a public notice under this Act is subject to annulment in

 

pursuance of a resolution of the House of Commons.

 

(2)    

Section 5 of the Statutory Instruments Act 1946 applies to this section as if all

 

references in that Act to a statutory instrument subject to annulment were a

 

reference to a public notice.”

 

Member’s explanatory statement

 

This new clause allows the House of Commons to annul provisions made by public notice under

 

this Act.

 


 

Anna Turley

 

Mr Simon Clarke

 

NC10

 

To move the following Clause—

 

         

“Review of free zones

 

(1)    

The Treasury shall, within three months of the passing of this Act, carry out a

 

review of the exercise and prospective exercise of the relevant powers relating to

 

free zones.

 

(2)    

The review under this section shall in particular consider—

 

(a)    

the economic effects of previous designations under the relevant powers

 

relating to free zones,

 

(b)    

the operation of free zones in other Member States of the European

 

Union,

 

(c)    

the effects of the United Kingdom’s withdrawal from the European

 

Union on the case for the designation of free zones (including the

 

prospective effects of the storage procedure under Part 2 of Schedule 2 in

 

relation to free zones), and

 

(d)    

the prospective designation of Teesport as a free zone.

 

(3)    

The Chancellor of the Exchequer shall lay a report of the review under this section

 

before the House of Commons as soon as practicable after its completion.

 

(4)    

In this section “the relevant powers relating to free zones” means—

 

(a)    

the power of the Treasury to make an order designating any area in the

 

United Kingdom as a special area for customs purposes under section

 

100A of CEMA 1979 (designation of free zones), and

 

(b)    

the powers of HMRC Commissioners under section 17 of the Value

 

Added Tax Act 1994 (free zone regulations).”


 
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Revised 13 July 2018