Preferential rates: arrangements with countries or territories outside UK

Part of Taxation (Cross-border Trade) Bill – in a Public Bill Committee am 2:15 pm ar 25 Ionawr 2018.

Danfonwch hysbysiad imi am ddadleuon fel hyn

New clause 2—Preferential rates under arrangements: enhanced parliamentary procedure—

(1) This section applies to—

(a) the first regulations to be made under section 9 in respect of a country or territory outside the United Kingdom, and

(b) any other regulations under that section the effect of which is an increase in the amount of import duty applicable to any goods set by any regulations to which paragraph (a) applies.

(2) No regulations to which this section applies may be made by the Treasury in exercise of the power in section 9(1) except in accordance with the steps set out in this section.

(3) The first step is that a Minister of the Crown must lay before the House of Commons—

(a) a statement of the terms of the arrangements made with the government of the country or territory outside the United Kingdom; and

(b) a draft of the regulations that it is proposed be made.

(4) The second step is that a Minister of the Crown must make a motion for a resolution in the House of Commons setting out, in respect of proposed regulations of which a draft has been laid in accordance with subsection (3)(b), the rate of import duty applicable to goods, or any description of goods, originating from the country or territory.

(5) The third step is that the House of Commons passes a resolution arising from the motion made in the form specified in subsection (4) (whether in the form of that motion or as amended).

(6) The fourth step is that the regulations that may then be made must, in respect of any matters specified in subsection (4), give effect to the terms of the resolution referred to in subsection (5

This new clause establishes a system of enhanced parliamentary procedure for regulations setting lower import duties as a result of an arrangement made with the government of another country or territory, with a requirement for the House of Commons to pass an amendable resolution authorising the rate of import duty on particular goods.