51Power to make provision in relation to VAT or duties of customs or exciseU.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.