(1) Provision may be made conferring on the Treasury a power, exercisable at all times after Royal Assent, to make—
(a) provision for the purpose of maintaining the effect of any relevant tax legislation on the withdrawal of the United Kingdom from the EU (and, accordingly, on the United Kingdom ceasing to be an EEA state),
(b) provision for the purposes of any relevant tax, in connection with any provision made by regulations under section 8 of the European Union (Withdrawal) Act 2018,
(c) provision in connection with any reference in relevant tax legislation to euros,
(d) provision amending paragraph 2(4) of Schedule 5 to the Finance Act 1997 for the purposes of removing the reference to EU legislation, and
(e) (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision amending section 173 of the Finance Act 2006 to permit the disclosure of information to the Commissioners for Her Majesty’s Revenue and Customs by other public authorities and by the Commissioners to persons outside the United Kingdom.
(2) In this Resolution—
(a) “relevant tax” means any tax (including stamp duty) except value added tax, any duty of customs, or any excise duty under the Alcoholic Liquor Duties Act 1979, the Hydrocarbon Oil Duties Act 1979 or the Tobacco Products Duty Act 1979, and
(b) “relevant tax legislation” means any enactment relating to a relevant tax.
The House divided:
Ayes 312, Noes 295.