International tax enforcement: disclosable arrangements

Finance (No. 3) Bill – in the House of Commons at 7:00 pm on 20th November 2018.

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Amendment made: 23, page 60, line 8, at end insert—

‘(8) No regulations made be made under this section unless the Chancellor of the Exchequer has laid before the House of Commons a report on how the powers in this section are to be exercised in each of the scenarios in subsection (9).

(9) The scenarios to be considered in the report under subsection (8) are—

(a) if either of a—

(i) negotiated withdrawal agreement, or

(ii) framework for the future relationship with the European Union have not been ratified under section 13 of the European Union (Withdrawal) Act at the time of the United Kingdom ceasing to the a member of the European Union, and

(b) if both of a—

(i) negotiated withdrawal agreement, or

(ii) framework for the future relationship with the European Union have been ratified under section 13 of the European Union (Withdrawal) Act at the time of the United Kingdom ceasing to the a member of the European Union.”—(Anneliese Dodds.)

Clause 83, as amended, ordered to stand part of the Bill.

New Clause 5