Clause 41 - Unfettered access to UK internal market for Northern Ireland goods

United Kingdom Internal Market Bill – in the House of Commons at 10:59 pm on 21st September 2020.

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Amendments made: 61, page 32, line 13, at end insert—

“(d) is necessary for the purposes of VAT or excise duty in consequence of the Northern Ireland Protocol, or

“(e) is necessary for the purpose of dealing with a threat to biosecurity in Great Britain.”

This amendment introduces additional exceptions to the restriction in clause 41(1). The exceptions are for any exercise of functions that is necessary for the purposes of VAT or excise duty in consequence of the Northern Ireland Protocol; or necessary to deal with a threat to biosecurity (human, animal or plant health).

Amendment 62, page 32, line 22, at end insert—

‘(3A) For the purposes of this section the exercise of a function “is necessary for the purposes of VAT or excise duty in consequence of the Northern Ireland Protocol” if—

(a) the appropriate authority exercising the function is the Treasury, the Commissioners for Her Majesty’s Revenue and Customs, or the Director of Border Revenue,

(b) the function is exercised for the purposes of VAT or excise duty (including for the purposes of preventing double taxation, partial or complete non-taxation, or evasion), and

(c) the appropriate authority exercising the function considers that the exercise is necessary in consequence of the Northern Ireland Protocol.

(3B) For the purposes of this section the exercise of a function “is necessary for the purpose of dealing with a threat to biosecurity in Great Britain” if the exercise of the function consists of—

(a) the making, or operation, of legislation which satisfies the conditions set out in paragraph 1 of Schedule 1, or

(b) any other activity which satisfies the conditions set out in paragraph 1(2) (3), (4) and (6) of Schedule 1 (reading any reference in those conditions to “legislation” as a reference to the activity in question).

(3C) In determining for the purposes of subsection (3B)(b) whether the condition in paragraph 1(3) of Schedule 1 is met, a pest or disease is to be taken to be present in Northern Ireland if it is, or may be, present in qualifying Northern Ireland goods (including when the goods are in Great Britain).’.

This amendment contains interpretation provision relating to the new exceptions introduced by Amendment 61. The exception for threats to biosecurity applies in the same circumstances as the exclusion from the market access principles that is set out in paragraph 1 of Schedule 1.

Amendment 63, page 33, line 16, at end insert—

‘“excise duty” means any excise duty under—

(a) the Alcoholic Liquor Duties Act 1979,

(b) the Hydrocarbon Oil Duties Act 1979, or

(c) the Tobacco Products Duty Act 1979;’.— (Mr Walker.)

This amendment contains interpretation provision relating to the new exceptions introduced by Amendment 61.

Clause 41, as amended, ordered to stand part of the Bill.