At the Committee’s meeting on 9 December 2020 it scrutinised a number of instruments. It was agreed that the special attention of the House of Commons should be drawn to one of those considered in accordance with Standing Orders. The instrument and the grounds for reporting it are given below. The relevant departmental memorandum is published as an appendix to this report.
1.1The Committee draws the special attention of this House to these Regulations on the ground that they require elucidation in one respect.
1.2These Regulations form part of the body of legislation designed to ensure that the United Kingdom has an efficient customs regime in place at the end of the EU withdrawal Implementation Period. The regulations which are amended by this instrument have been prospectively amended several times. The Committee asked Her Majesty’s Revenue and Customs to explain why the Explanatory Memorandum asserts that “it is not possible to consolidate this legislation at this time” and when it is intended that such consolidation will be made. In a memorandum printed as an Appendix the Department explains that this body of secondary legislation may require further changes before 31 December depending on the outcome of negotiations with the European Union. The Committee acknowledges the current uncertainty but notes that lack of consolidated legislation makes it difficult for users to understand the legislation and to prepare for implementation. The Committee hopes that the Government will arrange for consolidation as soon as the pace of expected change slows sufficiently to make it reasonably practicable; in the meantime, the Committee reports these regulations for requiring elucidation.
Published: 11 December 2020 Site information Accessibility statement