Taxation (Cross-border Trade) Act 2018 (c. 22)

PART 5 U.K. Other provision connected with withdrawal from EU

51 Power to make provision in relation to VAT or duties of customs or excise U.K.

(1) The appropriate Minister may by regulations made by statutory instrument make such provision relating to—

(a) value added tax,

(b) any duty of customs, or

(c) any excise duty,

as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

(2) No regulations may be made under this section on or after 1 April 2022.

(3) Regulations under this section—

(a) may make any such provision as might be made by Act of Parliament, including provision amending or repealing this Act, but

(b) may not make provision taking effect from a date earlier than that of the making of the regulations.

(4) In this section “the appropriate Minister” means—

(a) in any case where the provision relates to anything dealt with by any provision mentioned in section 57(2), the Secretary of State or the Treasury, and

(b) in any other case, the Treasury.

(5) A statutory instrument containing regulations under this section that amends or repeals any Act of Parliament must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

(6) The fact that a statutory instrument ceases to have effect as mentioned in subsection (5) does not affect—

(a) anything previously done under the instrument, or

(b) the making of a new statutory instrument.

(7) In calculating the period for the purposes of subsection (5), no account is to be taken of any time—

(a) during which Parliament is dissolved or prorogued, or

(b) during which the House of Commons is adjourned for more than 4 days.

(8) A statutory instrument containing regulations under this section to which subsection (5) does not apply is subject to annulment in pursuance of a resolution of the House of Commons.

(9) If—

(a) a statutory instrument contains provision relating to excise duty under this section and provision relating to excise duty under another enactment, and

(b) the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval (within the meaning of section 48(7)),

the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.

(10) After it is established, the appropriate Minister must consult the Trade Remedies Authority before including in regulations under this section provision relating to anything dealt with by Schedule 4 or 5.

52 Subordinate legislation relating to VAT or duties of customs or excise U.K.

(1) In this section “relevant subordinate legislation” means any subordinate legislation within the meaning of the Interpretation Act 1978 made under—

(a) this Act, or

(b) any other enactment relating to value added tax, any duty of customs or any excise duty.

(2) If the person making any relevant subordinate legislation considers it is appropriate to do so in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, the legislation may provide for it, or any of its provisions, to come into force on such day as the Treasury may by regulations under this section appoint.

(3) In the case of relevant subordinate legislation subject to the 28-day affirmative procedure containing provision as a result of subsection (2)—

(a) any reference in the enactment dealing with that procedure to the date on which the legislation (or statutory instrument containing it) was made is to be read as a reference to the first day on which any provision of the legislation comes into force for any purpose as a result of subsection (2), and

(b) any reference in the enactment dealing with that procedure to a period of 28 days is to be read as a reference to a period of 60 days.

(4) For this purpose subordinate legislation is “subject to the 28-day affirmative procedure” if provision is made for it to cease to have effect unless approved by a resolution of the House of Commons before the end of a period of 28 days.

(5) Any power to make relevant subordinate legislation (or to do anything under it) includes—

(a) power to make supplementary, incidental or consequential provision, and

(b) power to make transitional or transitory provision or savings,

if the person exercising the power considers it appropriate to make the provision concerned in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

(6) Any power of the Treasury to appoint a day under this section includes—

(a) a power to appoint different days for different purposes or areas,

(b) a power to appoint a time on a day if they consider it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment), and

(c) a power to revoke provision made by relevant subordinate legislation so far as the provision was an alternative to provision coming into force as a result of subsection (2).

(7) Regulations under this section are to be made by statutory instrument.

(8) Nothing in this section is to be read as having any bearing on whether or not, in the absence of this section, the matters it authorises would otherwise have been authorised.

53 Meaning of “excise duty” U.K.

In this Part “excise duty” means any excise duty under—

[F1 (a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),]

(b) the Hydrocarbon Oil Duties Act 1979, or

(c) the Tobacco Products Duty Act 1979.

Textual Amendments

F1 Words in s. 53 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 19(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)