International disputes etc

Part of Taxation (Cross-border Trade) Bill – in a Public Bill Committee am 4:00 pm ar 30 Ionawr 2018.

Danfonwch hysbysiad imi am ddadleuon fel hyn

New clause 7—Variation of import duty in consequence of international dispute: enhanced parliamentary procedure—

‘(1) No regulations may be made by the Secretary of State in exercise of the power in section 15(1) except in accordance with the steps set out in this section.

(2) The first step is that the Secretary of State must lay before the House of Commons—

(a) a statement of the dispute or other issue that has arisen;

(b) an account of the reasons why the Secretary of State considers that the condition in section 15(1)(b) has been met; and

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

(3) 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 (2)(c) the proposed variation of import duty.

(4) The third step is that the House of Commons passes a resolution arising from the motion made in the form specified in subsection (3) (whether in the form of that motion or as amended).

(5) The fourth step is that the regulations that may then be made must, in respect of any matters specified in subsection (3), give effect to the terms of the resolution referred to in subsection (4).’.

This new clause establishes a system of enhanced parliamentary procedure for regulations varying import duty as a result of an international dispute, with a requirement for the House of Commons to pass an amendable resolution authorising the variation in the rate of import duty.