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| | Member’s explanatory statement
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| | This new clause restricts the authority to levy income tax and corporation tax to the time after the |
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| | occurrence of one or more defined events relating to the United Kingdom’s proposed exit from the |
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| | European Union. The occurrence of any one of the events is sufficient to trigger authorisation. |
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| To move the following Clause— |
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| | | “Review of changes made by sections 79 and 80 |
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| | (1) | The Chancellor of the Exchequer must review the effects of the changes made by |
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| | sections 79 and 80 to TMA 1970, and lay a report on that review before the House |
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| | of Commons not later than 30 March 2019. |
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| | (2) | The review under this section must include a comparison of the time limit on |
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| | proceedings for the recovery of lost tax that involves an offshore matter with |
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| | other time limits on proceedings for the recovery of lost tax, including, but not |
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| | limited to, those provided for by Schedules 11 and 12 to the Finance (No. 2) Act |
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| | (3) | The review under this section must also consider the extent to which provisions |
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| | equivalent to section 36A(7)(b) (relating to reasonable expectations) apply to the |
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| | application of other time limits.” |
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| | Member’s explanatory statement
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| | This new clause would require the Treasury to review the effect of the changes made by sections |
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| | 79 and 80 and compare them with other legislation relating to the recovery of lost tax including |
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| | specifically the loan charge provisions of Schedules 11 and 12 to the Finance (No. 2) Act 2017. |
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| Clause 5, page 2, line 20, leave out “£12,500” and insert “£12,750” |
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| Clause 5, page 2, line 24, leave out subsection (4) |
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| Clause 5, page 2, line 33, at end insert— |
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| | “(6) | The Chancellor of the Exchequer must, no later than 5 April 2019, lay before the |
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| | House of Commons an economic analysis of— |
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| | (a) | the effect of reducing the threshold for the additional rate to £80,000, and |
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| | (b) | the effect of introducing a supplementary rate of income tax, charged at |
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| | a rate of 50%, above a threshold of £125,000. |
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| | (7) | The analysis must compare this with the preceding policy.” |
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| Clause 5, page 2, line 33, at end insert— |
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| | “(6) | The Chancellor of the Exchequer must, no later than 5 April 2019, lay before the |
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| | House of Commons a distributional analysis of— |
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| | (a) | the effect of reducing the threshold for the additional rate to £80,000, and |
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| | (b) | the effect of introducing a supplementary rate of income tax, charged at |
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| | a rate of 50%, above a threshold of £125,000. |
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| | (7) | The analysis must compare this with the preceding policy.” |
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| The Chancellor of the Exchequer |
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| Clause 25, page 14, line 29, at beginning insert “the exemption conferred by” |
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| The Chancellor of the Exchequer |
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| Clause 25, page 14, line 33, at end insert— |
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| | “(3) | For the purposes of subsection (2)(a) ignore paragraph 6 of Schedule 7AC to |
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| | TCGA 1992 (cases in which exemptions do not apply).” |
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| The Chancellor of the Exchequer |
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| Clause 25, page 15, line 6, at end insert— |
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| | “(6) | In its application in relation to a company that ceases to be a member of a group |
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| | or ceases to meet the condition in section 785(2)(b) of CTA 2009 before 21 |
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| | December 2018, section 782A of CTA 2009 has effect as if subsection (3) of that |
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| Clause 53, page 34, line 14, at end insert— |
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| | “(5) | The Chancellor of the Exchequer must review the expected effects on public |
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| | health of the changes made to the Alcoholic Liquor Duties Act 1979 by this |
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| | section and lay a report of that review before the House of Commons within one |
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| | year of the passing of this Act.” |
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| Clause 60, page 44, line 17, at end insert— |
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| | “(3) | The Chancellor of the Exchequer must review the effects of a reduction in air |
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| | passenger duty rates from 1 April 2020 and lay a report of that review before the |
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| | House of Commons within six months of the passing of this Act. |
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| | (4) | A review under subsection (3) must in consider the effects of a reduction on— |
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| | (c) | other businesses, and |
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| Clause 78, page 51, line 32, after “may” insert “(subject to section (Review of |
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| expenditure implications of Part 3))” |
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| Clause 79, page 52, line 24, leave out “12 years” and insert “8 years” |
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| Clause 79, page 52, line 27, at end insert— |
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| | “(2A) | Where the loss of tax is brought about carelessly by the taxpayer, an assessment |
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| | may be made at any time not more than 12 years after the end of the year of |
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| | assessment to which the lost tax relates. This is subject to section 36(1A) above |
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| | and any other provision of the Taxes Acts allowing a longer period.” |
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| Clause 79, page 53, line 22, after “(2)” insert “or (2A)” |
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| Clause 79, page 53, line 26, leave out from “tax” to end of line 28 |
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| Clause 79, page 53, line 28, at end insert— |
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| | “(7A) | An assessment may also not be made under subsection (2) or (2A) if— |
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| | (a) | before the time limit that would otherwise apply for making the |
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| | assessment, information is made available to HMRC by the taxpayer on |
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| | the basis of which HMRC could reasonably have been expected to |
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| | become aware of the lost tax, and |
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| | (b) | it was reasonable to expect the assessment to be made before that time |
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| Clause 79, page 53, line 34, at end insert— |
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| | “(8A) | Subsection (7A) will not apply in cases where the taxpayer is subsequently found |
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| | to have failed to provide all relevant information available to HMRC, or to have |
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| | provided misleading information. |
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| | (8B) | For the purposes of subsection (8A), whether information has been made |
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| | available to HMRC is to be determined in line with section 29(6) above.” |
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| Clause 79, page 53, line 35, after “(2)” insert “or (2A)” |
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| Clause 79, page 54, line 1, leave out “2013-14” and insert “2019-20” |
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| Clause 79, page 54, line 5, leave out “2015-16” and insert “2019-20” |
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| Clause 80, page 54, line 19, leave out “12 years” and insert “8 years” |
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| Clause 80, page 54, line 20, at end insert— |
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| | “(2A) | Where the loss of tax is brought about carelessly by a person liable for the tax (or |
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| | a person acting on behalf of such a person), proceedings for the recovery of the |
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| | lost tax may be brought at any time not more than 12 years after the later of the |
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| | dates in section 240(2)(a) and (b).” |
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| Clause 80, page 55, line 2, at end insert— |
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| | “(7A) | Proceedings may also not be brought under this section if— |
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| | (a) | before the last date on which the proceedings could otherwise be brought, |
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| | information is made available to HMRC by a person liable for the tax (or |
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| | a person acting on behalf of such a person) on the basis of which HMRC |
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| | could reasonably have been expected to become aware of the lost tax, and |
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| | (b) | it was reasonable to expect the proceedings to be brought before that |
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| Clause 80, page 55, line 8, at end insert— |
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| | “(8A) | Subsection (7A) will not apply in cases where a person liable for the tax (or a |
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| | person acting on behalf of such a person) is subsequently found to have failed to |
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| | provide all relevant information available to HMRC, or to have provided |
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| | (8B) | For the purposes of subsection (8A), whether information has been made |
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| | available to HMRC is to be determined in line with section 29(6) TMA 1970.” |
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| Clause 82, page 58, line 9, leave out from “section” to “may” in line 10 |
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| Clause 82, page 58, leave out lines 13 to 17 |
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| Clause 89, page 66, line 38, at end insert— |
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| | “(f) | amending the Income Tax (Earnings and Pensions) Act 2003 in order that |
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| | no tax liability arises where a person (“the payer”) pays or reimburses an |
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| | employee (whether or not an employee of the payer) for application fees |
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| | for leave to remain in the United Kingdom made under appendix EU to |
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| | Member’s explanatory statement
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| | This amendment would allow ministers to amend ITEPA 2003 so that when employers make |
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| | payments to EU national employees seeking settled or pre-settled status to cover the cost of such |
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| | applications (including family members) to the Home Office, these payments would not be subject |
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| Anneliese Dodds | Jonathan Reynolds | Lyn Brown | Thelma Walker |
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| Clause 89, page 66, line 38, at end insert— |
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| | “(1A) | The Chancellor of the Exchequer must, no later than a week after the passing of |
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| | this Act and before exercising the power in subsection (1), lay before the House |
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| | of Commons a review of the following matters— |
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| | (a) | the fiscal and economic effects of the exercise of those powers and of the |
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| | outcome of negotiations for the United Kingdom’s withdrawal from the |
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| | European Union giving rise to their exercise; |
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| | (b) | a comparison of those fiscal and economic effects with the effects if a |
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| | negotiated withdrawal agreement and a framework for a future |
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| | relationship with the EU had been agreed to; |
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| | (c) | any differences in the exercise of those powers in respect of— |
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| | (d) | any differential effects in relation to the matters specified in paragraphs |
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| | (a) and (b) in relation between |
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| | Member’s explanatory statement
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| | This amendment would require the Chancellor of the Exchequer to review the fiscal and economic |
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| | effects of the exercise of the powers in subsection (1) before exercising those powers. |
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| Clause 89, page 67, line 7, leave out subsection (5) and insert— |
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| | “(5) | No statutory instrument containing regulations under this section may be made |
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| | unless a draft has been laid before and approved by a resolution of the House of |
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| Ms Harriet Harman | Nick Boles | David Hanson | Matt Western | Frank Field |
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| Clause 89, page 67, line 19, at end insert— |
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| | “(7) | The provisions of this section only come into force if— |
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| | (a) | a negotiated withdrawal agreement and a framework for the future |
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| | relationship have been approved by a resolution of the House of |
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| | Commons on a motion moved by a Minister of the Crown for the |
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| | purposes of section 13(1)(b) of the European Union (Withdrawal) Act |
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| | (b) | the Prime Minister has notified the President of the European Council, in |
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| | accordance with Article 50(3) of the Treaty on European Union, of the |
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| | United Kingdom’s request to extend the period in which the Treaties |
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| | shall still apply to the United Kingdom, or |
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| | (c) | leaving the European Union without a withdrawal agreement and a |
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| | framework for the future relationship has been approved by a resolution |
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| | of the House of Commons on a motion moved by a Minister of the |
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| | Member’s explanatory statement
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| | This amendment would prevent the Government implementing the “no deal” provisions of Clause |
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| | 89 without the explicit consent of Parliament for such an outcome. It would provide three options |
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| | for the provisions of Clause 89 to come into force: if the House of Commons has approved a |
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| | negotiated withdrawal agreement and a framework for the future relationship; if the Government |
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| | has sought an extension of the Article 50 period; or the House of Commons has approved leaving |
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| | the European Union without a withdrawal agreement and framework for the future relationship. |
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| Stella Creasy | Dr Paul Williams | Caroline Lucas | Martin Whitfield | Stephen Doughty | Dr Sarah Wollaston | Ann Coffey | Rushanara Ali | Mr David Lammy | Luciana Berger | Ian Murray | Mike Gapes | Neil Coyle | Dame Louise Ellman | Joan Ryan | Ruth Cadbury | Angela Smith | Janet Daby | Owen Smith | Peter Kyle | Dame Margaret Hodge | Kate Green |
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| Clause 89, page 67, line 19, at end insert— |
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| | “(7) | The provisions of this section shall not come into force until the House of |
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| | Commons has come to a resolution on a motion made by a Minister of the Crown |
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| | agreeing its commencement.” |
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| Clause 90, page 67, line 22, after “may” insert “(subject to subsections (1A) and |
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| Clause 90, page 67, line 24, at end insert— |
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| | “(1A) | Before proposing to incur expenditure under subsection (1), the Secretary of State |
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| | must lay before the House of Commons— |
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