Key Facts

• The provisions of the Act will override any international or domestic law with which they may be incompatible.
• Regulations under this Act are not to be regarded as unlawful due to incompatibility with Human Rights Act 1998, EU withdrawal agreement, and other relevant laws.
• Treasury must publish reports on its use of powers within four working days and annually thereafter.
• Guidance on reliefs, repayments, and remissions must be published within four working days.
• The UK Internal Market Bill clauses relate to maintaining sovereignty.
• The Labour party voted for the notification of withdrawal by a significant margin (499-120).
• Section 38 of the European Union (Withdrawal Agreement) Act 2020 confirms Parliament's right to override the withdrawal agreement.
• The UK Internal Market Bill includes section 38 which reaffirms Parliament's capacity to make provisions should it be necessary.
• 'Notwithstanding' clauses were expected in the Taxation (Post-transition Period) Bill but were not included.
• Article 50 of the EU treaties allows any member state to withdraw from the Union according to its own constitutional requirements.
• The German federal constitutional court confirmed that a sovereign nation's parliament must decide on its membership and continuance within international organizations.
• Bill Cash asked the Secretary of State for Business, Energy and Industrial Strategy to assure Parliament about UK's sovereign state aid rules.
• The EU intends to impose its own state aid rules against the UK after December 31st.
• Bill Cash is Chairman of the European Scrutiny Committee where he has served for 35 years.
• The UK has historical precedents for overriding treaties through Finance Acts.
• Examples include Income and Corporation Taxes Act 1988, Finance (No. 2) Act 1945, and Taxation (International and Other Provisions) Act 2010.
• Cash references the German constitutional court's override of EU law in May 2020 regarding the ECB’s bond-buying scheme.
• New clause 3 seeks to publish details of regulations enabled by the Bill in a timely manner.
• There could be about 11 million new declarations per year under the new system.
• The amendments aim to help businesses comply with changes set out in the Bill.
• The transition period ends in 16 days, coinciding with Christmas holidays.
• The UK runs a £20 billion trade deficit with the EU on food.
• Tariffs are imposed on non-EU sourced produce but not on EU-sourced products.
• Section 38 provides a mechanism to rectify provisions in the withdrawal agreement.
• The Northern Ireland protocol applies only to goods passing between Great Britain and Northern Ireland then to the Republic of Ireland or vice versa.
• It is unclear what proportion of total trade this affects, but it should not include most GB-NI intra-trade.
• There are concerns about EU inspectors making decisions regarding items at risk.
• The government has received £450 million worth of applications for a port infrastructure fund but only allocated £200 million.
• Some ports have not received any funding and others only 66% of what they requested.
• There is uncertainty about the grace period, VAT rules on second-hand goods, and customs arrangements for parcel movements.
• The Bill was rushed through Parliament with tight time limits.
• Clause 6 uprates fuel duty for aviation gasoline.
• The UK is complying with EU energy tax directive despite not being bound to it after Brexit.
• The statement references section 38 of the European Union (Withdrawal) Act 2020 which asserts Parliament's sovereignty.
• Bill Cash mentions article 46, indicating international law recognition of parliamentary override in cases of sovereignty infringement.
• Kevin Hollinrake discusses a case where Cargill took Mexico to court under the general agreement on tariffs and trade regulations of 1994.
• Sovereignty is described as a practical necessity for entering into international arrangements.
• The EU's desire to impose its terms of reference on the UK after leaving the bloc is highlighted.
• Cash argues that breaking international law may be justified in pursuit of national sovereignty.
• The proposed new clauses would only be used if the fundamental purposes of the Northern Ireland protocol are undermined.
• The Chancellor of the Duchy of Lancaster is declining to appear before Cash's Committee to explain the full content and interpretation of the Northern Ireland protocol.
• Bill Cash withdraws his new clause by leave.
• The debate acknowledges the original proposal by the Government to include clauses within the Bill itself.
• HMRC will remain the tax authority for the whole of the UK.
• Businesses will continue to submit only one UK VAT return for all supplies of goods and services.
• The Bill amends legislation for excise duty on goods removed to Northern Ireland from Great Britain, with no additional costs for Northern Irish businesses or consumers due to a mechanism to offset any excise duty paid in Great Britain.
• The Taxation (Post-transition Period) Bill includes changes related to customs, VAT, insurance liability.
• Businesses are facing difficulties due to the last-minute nature of these changes amid a pandemic and approaching Christmas period.
• The speaker expresses hope that all necessary provisions will be in place by January 1st.
• The Bill is described as a missed opportunity to reform taxes and tariffs post-Brexit.
• There are concerns over dual jurisdiction in Northern Ireland VAT regime.
• State aid issues are highlighted, with concern about EU control over UK taxation policies.
• The MP expresses worry about lack of legislative scrutiny due to the short time given for consideration.