Background to the Taxation (Post-Transition Period) Bill 2019-21
This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020.
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Briefing
This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020. Details of the Bill and accompanying documents can be found on the Bill page on Parliament's website.
As the Bill is a Bill of Aids and Supplies, it was introduced on Ways and Means Resolutions debated on 8 December 2020.
This briefing looks at:
- The Northern Ireland Protocol and customs
- Negotiations in the Joint Committee on tariffs on "at risk" goods
- The Bill's interaction with the UK Internal Market Bill
- How negotiations on the EU-UK relationship will affect tariffs and decisions on "at risk" goods
- Northern Ireland/Ireland border readiness
- VAT under the Northern Ireland Protocol
- Parliamentary procedure on Bills of Aids and Supplies and Money Bills
Documents