Recommendations: general provisions

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