Taxation (Post-transition Period) Bill — Clause 5 — Parliamentary Approval for Duty on Goods Moved from Great Britian to Northern Ireland — 9 Dec 2020 at 17:30

The majority of MPs voted not to require active Parliamentary approval of changes to taxes on goods moved from Great Britain to Northern Ireland.

MPs were considering the Taxation (Post-transition Period) Bill^[1][2].

The amendment rejected in this vote was:

• Amendment 1, in clause 5, page 7, line 44, leave out subsection (3).

The rejected amendment was accompanied by the following explanatory statement from its proposer:

• This amendment is connected with NC1, which would make all substantive regulations under the Bill subject to the affirmative procedure.

Clause 5(3) of the Bill stated:

• A statutory instrument containing regulations made under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.

The regulations in question relate to excise duty on the removal of goods to Northern Ireland.

The affirmative procedure requires the approval secondary legislation by the House of Commons (and in some cases the Lords)^[3].

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• [1] Parliament's webpage on the Taxation (Post-transition Period) Bill, Parliament.uk
• [2] Explanatory notes to the Taxation (Post-transition Period) Bill, 8 December 2020, Parliament.uk
• [3] What happens to statutory instruments under the affirmative procedure, MPs' Guide to Procedure, UK Parliament, Parliament.uk

Debate in Parliament |