Excise duty amendments connected with withdrawal from EU

Taxation (Cross-Border Trade) Bill – in the House of Commons at 9:00 pm on 16 July 2018.

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Amendment made: 83, page 165, line 36, at end insert—

“Finance Act 2008

9 In Schedule 41 to the Finance Act 2008 (penalties: failure to notify and certain VAT and excise wrongdoing), in the table in paragraph 1, in the final entry relating to excise duties, for “Article 79 of Council Regulation 2913/92/EEC” substitute “Part 1 of the Taxation (Cross-border Trade) Act 2018”.” —(Mel Stride.)

This amendment is consequential on the replacement of EU customs duties by provisions of Part 1 of the bill.

Proceedings interrupted (Programme Order, 8 January).

The Speaker put forthwith the Question necessary for the disposal of the business to be concluded at that time (Standing Order No. 83E).

Question put, That the Bill be now read the Third time.

The House divided:

Ayes 318, Noes 285.

Division number 214 Taxation (Cross-border Trade) Bill: Third Reading

Aye: 318 MPs

No: 285 MPs

Aye: A-Z by last name


No: A-Z by last name


Question accordingly agreed to.

Bill read the Third time and passed.