Recommendations: general provisions

Taxation (Cross-border Trade) Bill – in a Public Bill Committee at 10:45 am on 30 January 2018.

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12A (1) The provisions of this paragraph apply to all recommendations made by the TRA under this Schedule.

(2) In any case where the TRA makes a recommendation to the Secretary of State, the TRA must, at the same time as making that recommendation, provide any relevant select committee of the House of Commons with—

(a) a copy of that recommendation, and

(b) an account of the evidence on which the TRA has based that recommendation.”

This amendment requires recommendations made by the TRA under Schedule 4 to be made available to relevant select committees of the House of Commons, along with an account of the evidence basis for the recommendation.

With this it will be convenient to discuss amendment 70, in schedule 5, page 83, line 44, at end insert—