Taxation (Cross-border Trade) Bill

Explanatory Notes

Territorial extent and application

33 This Bill extends, and applies in relation to, England, Wales, Scotland and Northern Ireland.

34 The Bill does not contain any provision which gives rise to the need for a legislative consent motion in the Scottish Parliament, the National Assembly for Wales or the Northern Ireland Assembly.

35 See the table in Annex A for a summary of the position regarding territorial extent and application in the United Kingdom. The table also summarises the position regarding legislative consent motions and matters relevant to Standing Orders Nos. 83J to 83X of the Standing Orders of the House of Commons relating to Public Business.


Prepared 20th November 2017