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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                     

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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                     

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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                     

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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                     

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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                     

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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

 

Parliamentary Star - white    

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

 

Parliamentary Star - white    

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                     

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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

 

Parliamentary Star - white    

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

 

Parliamentary Star - white    

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.”

 

 



 
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Revised 12 July 2018