Notices of Amendments: 12 July 2018                     

22

Taxation (Cross-border Trade) Bill, continued

(3)    

For the purposes of this section—

(a)    

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

is not a member of the EU Customs Union;

(b)    

“eligible developing countries” and “least developed countries” means

those countries defined as such in Schedule 3.”

Member’s explanatory statement

This new clause would prevent tariffs on goods from third countries being lower than those on

comparable goods from the European Union.

Kirsty Blackman

Ian Blackford

Douglas Chapman

Stewart Hosie

Alison Thewliss

Patrick Grady

NC28

To move the following Clause—

“Import tariffs under Part 1: preventing tariffs on third countries which may

cause a dispute with the EU

(1)    

In exercising the powers to impose or vary rates of import duty 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, rates of import duty are not

applied in respect of goods imported from third countries which may jeopardise

customs arrangements with the European Union or cause any dispute with the

European Union.

(2)    

For the purposes of this section “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 would prevent a UK Government from entering into customs arrangements with

third countries which would jeopardise customs arrangements with the European Union or cause

any dispute with the European Union.

Kirsty Blackman

Ian Blackford

Douglas Chapman

Stewart Hosie

Alison Thewliss

Patrick Grady

NC29

To move the following Clause—

“Import tariffs under Part 1: pegging with EU tariffs

(1)    

In exercising the powers to impose or vary rates of import duty 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, rates of import duty are the

Notices of Amendments: 12 July 2018                     

23

Taxation (Cross-border Trade) Bill, continued

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

European Union from third countries.

(2)    

For the purposes of this section—

(a)    

the rates of import duty 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.

Kirsty Blackman

Ian Blackford

Douglas Chapman

Stewart Hosie

Alison Thewliss

Patrick Grady

NC30

To move the following Clause—

“Super-affirmative resolution procedure

(1)    

For the purposes of this Act, the “super-affirmative resolution procedure” in

relation to the making of regulations to which this section applies is as follows.

(2)    

If a Minister considers it necessary to proceed with the making of regulations to

which this section applies, the Minister shall lay before the House of Commons—

(a)    

draft regulations,

(b)    

an explanatory document under subsection (3), and

(c)    

a declaration under subsection (4).

(3)    

The explanatory document must—

(a)    

introduce and explain any amendments made to retained EU law by each

proposed regulation, and

(b)    

set out the reason why each such amendment is necessary (or, in the case

where the Minister is unable to make a statement of necessity under

subsection (4)(a), the reason why each such amendment is nevertheless

considered appropriate).

(4)    

The declaration under subsection (2)(c) must either—

(a)    

state that, in the Minister’s view, the provisions of the draft regulations

do not exceed what is necessary to prevent, remedy or mitigate any

deficiency in retained EU law arising from the withdrawal of the United

Kingdom from the EU (a “statement of necessity”), or

(b)    

include a statement to the effect that although the Minister is unable to

make a statement of necessity the Government nevertheless proposes to

exercise the power to make the regulations in the form of the draft.

(5)    

Subject as follows, if after the expiry of the 21-day period a committee of the

House of Commons appointed to consider draft regulations under this section has

not reported to the House of Commons a resolution in respect of the draft

regulations laid under section 32(2A) or 42(6), the Minister may proceed to make

a statutory instrument in the form of the draft regulations.

Notices of Amendments: 12 July 2018                     

24

Taxation (Cross-border Trade) Bill, continued

(6)    

A statutory instrument containing regulations under subsection (5) shall be

subject to annulment in pursuance of a resolution of the House of Commons.

(7)    

The procedure in subsection (8) to (15) shall apply to the proposal for the draft

regulations instead of the procedure in subsection (5) if—

(a)    

the House of Commons so resolves within the 21-day period,

(b)    

the committee appointed to consider draft regulations under this section

so recommends within the 21-day period and the House of Commons

does not by resolution reject the recommendation within that period, or

(c)    

the draft regulations contain provision to—

(i)    

establish a public authority in the United Kingdom,

(ii)    

provide for any function of an EU entity or public authority in a

member State to be exercisable instead by a public authority in

the United Kingdom established by regulations under sections

42, 43 or schedule 8,

(iii)    

provides for any function of an EU entity or public authority in a

member State of making an instrument of a legislative character

to be exercisable instead by a public authority in the United

Kingdom,

(iv)    

imposes, or otherwise relates to, a fee in respect of a function

exercisable by a public authority in the United Kingdom,

(v)    

creates, or widens the scope of, a criminal offence, or

(vi)    

creates or amends a power to legislate.

(8)    

The Minister must have regard to—

(a)    

any representations,

(b)    

any resolution of the House of Commons, and

(c)    

any recommendations of a committee of the House of Commons charged

with reporting on the draft regulations, made during the 60-day period

with regard to the draft regulations.

(9)    

If, after the expiry of the 60-day period, the Minister wishes to make regulations

in the terms of the draft, the Minister must lay before the House of Commons a

statement—

(a)    

stating whether any representations were made under subsection (8)(a),

and

(b)    

if any representations were so made, giving details of them.

(10)    

The Minister may after the laying of such a statement make regulations in the

terms of the draft if it is approved by a resolution of the House of Commons.

(11)    

However, a committee of the House of Commons charged with reporting on the

draft regulations may, at any time after the laying of a statement under subsection

(9) and before the draft regulations are approved by that House under subsection

(10), recommend under this subsection that no further proceedings be taken in

relation to the draft regulations.

(12)    

Where a recommendation is made by a committee of the House of Commons

under subsection (11) in relation to draft regulations, no proceedings may be

taken in relation to the draft regulations in the House of Commons under

subsection (10) unless the recommendation is, in the same Session, rejected by

resolution of the House of Commons.

(13)    

If, after the expiry of the 60-day period, the Minister wishes to make regulations

consisting of a version of the draft regulations with material changes, the Minister

must lay before Parliament—

(a)    

revised draft regulations, and

(b)    

a statement giving details of—

(i)    

any representations made under subsection (8)(a); and

Notices of Amendments: 12 July 2018                     

25

Taxation (Cross-border Trade) Bill, continued

(ii)    

the revisions proposed.

(14)    

The Minister may after laying revised draft regulations and a statement under

subsection (9) make regulations in the terms of the revised draft if it is approved

by a resolution of the House of Commons.

(15)    

However, a committee of the House of Commons charged with reporting on the

revised draft regulations may, at any time after the revised draft regulations are

laid under subsection (12) and before it is approved by the House of Commons

under subsection (13), recommend under this subsection that no further

proceedings be taken in relation to the revised draft regulations.

(16)    

Where a recommendation is made by a committee of the House of Commons

under subsection (14) in relation to revised draft regulations, no proceedings may

be taken in relation to the revised draft regulations in the House of Commons

under subsection (13) unless the recommendation is, in the same Session, rejected

by resolution of the House of Commons.

(17)    

In this section, references to the “21-day” and “60-day” periods in relation to any

draft regulations are to the periods of 21 and 60 days beginning with the day on

which the draft regulations were laid before Parliament.”

Member’s explanatory statement

This new clause applies an amended version of the super-affirmative resolution procedure to

certain powers to make regulations under Schedules 4 and 5, and Clause 42.

Kirsty Blackman

Ian Blackford

Douglas Chapman

Stewart Hosie

Alison Thewliss

Patrick Grady

NC31

To move the following Clause—

“VAT deferral scheme

(1)    

This section applies if it appears to the Secretary of State that the United Kingdom

will cease to be a member of the European Union taxation and customs union.

(2)    

The Secretary of State must by regulations introduce a domestic deferral scheme

for UK importers.

(3)    

In designing a scheme under subsection (2), the Secretary of State must consult

with whichever relevant stakeholders deemed by the Secretary of State to be

appropriate.

(4)    

Regulations under subsection (2) may be made only if a draft of the regulations

has been laid before, and approved by resolution of, the House of Commons.”

Member’s explanatory statement

This new clause ensures that in the event that the UK is no longer a member of the EU VAT area,

the Secretary of State must by draft affirmative regulation introduce a VAT deferral scheme.

Notices of Amendments: 12 July 2018                     

26

Taxation (Cross-border Trade) Bill, continued

Kirsty Blackman

Ian Blackford

Douglas Chapman

Stewart Hosie

Alison Thewliss

Patrick Grady

NC32

To move the following Clause—

“Rules of origin

(1)    

Where the exigencies of trade so require, a document proving origin may be

issued in the UK in accordance with the rules of origin in force in the country or

territory of destination or any other method identifying the country where the

goods were wholly obtained or underwent their last substantial transformation.

(2)    

The Secretary of State may by regulations specify—

(a)    

the bodies that certificate origin for the purposes of a certificate under

subsection (1),

(b)    

the specifications of the certificate, and

(c)    

any other relevant factor.”

Member’s explanatory statement

This new clause would allow a document proving origin to be issued in the UK and would allow

the Secretary of State to make regulations specifying the bodies that can issue a certificate and the

specifications of a certificate as well as other relevant factors.

Antoinette Sandbach

Mr Dominic Grieve

Mr Jonathan Djanogly

Mr Kenneth Clarke

Heidi Allen

Robert Neill

NC33

To move the following Clause—

“Additional regulations requiring the affirmative procedure (No. 2)

(1)    

No regulations to which this section applies may be made unless a draft has been

laid before and approved by a resolution of the House of Commons.

(2)    

This section applies to regulations under—

(a)    

section 8(1) (the customs tariff);

(b)    

section 14(1) (agricultural goods);

(c)    

section 19(1) (reliefs);

(d)    

section 22(1) (authorised economic operators);

(e)    

section 30 (general provision for the purposes of import duty);

(f)    

section 39(1) (export duties);

(g)    

section 42(5) (exclusion from principal VAT directive);

Notices of Amendments: 12 July 2018                     

27

Taxation (Cross-border Trade) Bill, continued

(h)    

section 47(2) (exclusion from or modification of EU law relating to

excise duty).”

Member’s explanatory statement

This new clause applies the affirmative resolution procedure to a number of powers in the Bill.

Sir Christopher Chope

Sir Desmond Swayne

Mr Peter Bone

NC34

To move the following Clause—

“Exclusion from tariffs for land border

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

Kingdom shall not charge any customs duty or impose any quotas on goods

entering the United Kingdom across the land border between the Republic of

Ireland and the United Kingdom.”

Sir Christopher Chope

Sir Desmond Swayne

Mr Peter Bone

NC35

To move the following Clause—

“Exclusion from tariffs for goods imported from the Republic of Ireland

Part 1 of this Act shall not apply to the import of any good into the United

Kingdom from the Republic of Ireland.”

Notices of Amendments: 12 July 2018                     

28

Taxation (Cross-border Trade) Bill, continued

Priti Patel

Mr Jacob Rees-Mogg

Mr Marcus Fysh

Mr Peter Bone

Mr Iain Duncan Smith

Sir Bernard Jenkin

Andrea Jenkyns

Mr William Wragg

Ross Thomson

Mr Simon Clarke

Ms Nadine Dorries

NC36

To move the following Clause—

“Prohibition on collection of certain taxes or duties on behalf of territory

without reciprocity

(1)    

Subject to subsection (2), it shall be unlawful for HMRC to account for any duty

of customs or VAT or excise duty collected by HMRC to the Government of a

country or territory outside the United Kingdom.

(2)    

Subsection (1) shall not apply if the Treasury declare by Order that arrangements

have been entered into by Her Majesty’s Government and that government under

which that government will account to HMRC for those duties and taxes collected

in that country on a reciprocal basis.”

Mr Laurence Robertson

Sammy Wilson

Mr Owen Paterson

Martin Vickers

Mr William Wragg

Kate Hoey

Ross Thomson

Mr Peter Bone

Mr Simon Clarke

Ms Nadine Dorries

NC37

To move the following Clause—

“Single United Kingdom customs territory

(1)    

It shall be unlawful for Her Majesty‘s Government to enter into arrangements

under which Northern Ireland forms part of a separate customs territory to Great

Britain.

(2)    

For the purposes of this section “customs territory” shall have the same meaning

as in the General Agreement on Tariffs and Trade, 1947, as amended.”