Amendment proposed: 36, in clause 62, page 79, line 19, at end insert—

“(6A) Regulations under sub-paragraph (5) may not impose mandatory requirements for businesses to generate quarterly updates.”.—

This amendment provides that any system for quarterly updates to be generated must not be mandatory.

Question put, That the amendment be made.

The Committee divided:

Ayes 7, Noes 10.

Question accordingly negatived.

Amendment proposed: 10, in clause 62, page 80, line 13, at end insert—

“(12) Before making regulations under sub-paragraph (5) and in any case within three months of the passing of the Finance (No. 2) Act 2017, the Commissioners shall lay before the House of Commons an assessment on the effects on compliance with the requirements of those regulations by small businesses of the United Kingdom’s withdrawal from the European Union.”—

This amendment requires HMRC to publish an assessment of the effects on electronic VAT records requirements for small business of the UK’s withdrawal from the EU.

Question put, That the amendment be made.

The Committee divided:

Ayes 9, Noes 10.

Question accordingly negatived.

Clause 62 ordered to stand part of the Bill.

Clause 63 ordered to stand part of the Bill.

Schedule 15 agreed to.

Clause 64 ordered to stand part of the Bill.

Clause 65