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Taxation (Cross-border Trade) Act 2018

Government Bill

Originated in the House of Commons, Session 2017-19

Act of Parliament (1)

Full text of the Act of Parliament as passed by Parliament (this is the Act in its original state. The Act may have been amended by another Act and any such amendments are not shown in this version).

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

Full text of the Bill as introduced and further versions of the Bill as it is reprinted to incorporate amendments (proposals for change) made during its passage through Parliament.

17 July 2018
Lords
20 November 2017
Commons

Documents to explain the purpose of the Bill.

17 July 2018
Lords
20 November 2017
Commons
Explanatory Notes on the Ways and Means Resolutions
16 November 2017
Commons

In the House of Commons, amendments are grouped together so that amendments relating to a particular topic or issue are discussed together.

Consideration on Report
16 July 2018
Commons
Consideration in Committee: Selection 3
31 January 2018
Commons
Consideration in Committee: Selection 2
29 January 2018
Commons
Consideration in Committee: Selection 1
24 January 2018
Commons
List of amendments selected for debate on Ways and Means Resolutions
20 November 2017
Commons

The Government has provided a Delegated Powers Note to this Bill. This justifies the delegation of powers, usually to Ministers, in the bill

Delegated Powers Note - 10 January 2018
10 January 2018
Commons

Under the 'English votes for English laws' procedure, which applied from 23 October 2015 until it was suspended on 22 April 2020 (and finally rescinded on 13 July 2021),the Speaker certified Bills, or provisions of Bills, as relating exclusively to England, and/or to England and Wales. In relation to Finance Bills, the Speaker could certify founding financial motions, or clauses or schedules, as relating exclusively to England, Wales and Northern Ireland.The text of certificates issued by the Speaker, and information prepared by the Government on how government amendments affect the territorial application of provisions of the bill, are available here. (Similar information about the bill itself could be found in the Explanatory Notes – see above.).

Departmental Analysis - Report Stage
17 July 2018
Commons

Full list of amendment papers relating to the Bill. Individual amendment papers will be replaced with consolidated lists before the amendments are discussed. Page and line references in amendment papers refer to the PDF version of the Bill.

Consideration of Bill Amendments as at 16 July 2018
16 July 2018
Commons
13 July 2018
Commons
12 July 2018
Commons
11 July 2018
Commons
10 July 2018
Commons
6 July 2018
Commons
5 July 2018
Commons
4 July 2018
Commons
28 June 2018
Commons
27 June 2018
Commons
26 June 2018
Commons
20 June 2018
Commons
8 June 2018
Commons
6 June 2018
Commons
22 May 2018
Commons
21 March 2018
Commons
13 March 2018
Commons
9 March 2018
Commons
7 March 2018
Commons
6 March 2018
Commons
5 March 2018
Commons
Notices of Amendments as at 28 February 2018
1 March 2018
Commons
Notices of Amendments as at 27 February 2018
28 February 2018
Commons
Notices of Amendments as at 26 February 2018
27 February 2018
Commons
Notices of Amendments as at 23 February 2018
26 February 2018
Commons
Notices of Amendments as at 22 February 2018
23 February 2018
Commons
Notices of Amendments as at 21 February 2018
22 February 2018
Commons
Notices of Amendments as at 16 February 2018
19 February 2018
Commons
Notices of Amendments as at 8 February 2018
9 February 2018
Commons
Notices of Amendments as at 7 February 2018
8 February 2018
Commons
Notices of Amendments as at 5 February 2018
6 February 2018
Commons
Notices of Amendments as at 2 February 2018
5 February 2018
Commons
Notices of Amendments as at 1 February 2018
2 February 2018
Commons
Public Bill Committee Amendments as at 1 February 2018
1 February 2018
Commons
Notices of Amendments as at 30 January 2018
31 January 2018
Commons
Public Bill Committee Amendments as at 30 January 2018
30 January 2018
Commons
Notices of Amendments as at 25 January 2018
26 January 2018
Commons
Public Bill Committee Amendments as at 25 January 2018
25 January 2018
Commons
Notices of Amendments as at 23 January 2018
24 January 2018
Commons
Public Bill Committee Amendments as at 23 January 2018
23 January 2018
Commons
Notices of Amendments as at 19 January 2018
22 January 2018
Commons
9 January 2018
Commons

Details of proceedings in Public Bill Committee or Committee of the whole House, on any report (consideration) stage, and on any consideration of Lords Amendments or any subsequent Lords Messages. The documents contain the text of amendments considered at each sitting and show whether it was agreed to, negatived (not agreed), not called, not moved or withdrawn.

Report Stage Proceedings as at 16 July 2018
17 July 2018
Commons
Public Bill Committee Proceedings as at 1 February 2018
2 February 2018
Commons
All proceedings up to 1 February 2018 at Public Bill Committee Stage
2 February 2018
Commons
Public Bill Committee Proceedings as at 30 January 2018
31 January 2018
Commons
Public Bill Committee Proceedings as at 25 January 2018
26 January 2018
Commons
Public Bill Committee Proceedings as at 23 January 2018
24 January 2018
Commons

House of Commons Library and House of Lords Library briefing papers aim to be politically impartial, containing factual information as well as a range of opinions on each subject. Briefing papers on Bills are produced before Second Reading and, in the Commons, after Committee Stage.

Briefing Paper on the Bill
11 May 2018
Commons

Archive of press notices related to the Bill.

Schedule of meetings
22 January 2018
Commons
Have your say on the Taxation (Cross-border Trade) Bill
9 January 2018
Commons

House of Lords Library Notes aim to be politically impartial and are compiled for Members of Parliament and their staff.

Taxation (Cross-border Trade) Bill: Briefing for Lords Stages
31 August 2018
Lords

Written submissions from outside bodies and individuals are circulated to MPs appointed to examine the Bill during committee stage in a Public Bill Committee. The following written submissions were sent to this committee.

Commons Committee stage

Written Evidence: Tim Reardon, UK Chamber of Shipping (supplementary to oral evidence) (TCTB13)
1 February 2018
Commons
Written Evidence: Which? (supplementary to oral evidence) (TCTB14)
1 February 2018
Commons
Written Evidence: ACITA (Automated Customs and International Trade Association) (TCTB16)
1 February 2018
Commons
Written Evidence: Motorcycle Industry Association (MCIA) (TCTB17)
1 February 2018
Commons
Written Evidence: British Ceramic Confederation (supplementary to oral evidence) (TCTB08)
31 January 2018
Commons
Written Evidence: British International Freight Association (BIFA) further submission (TCTB09)
31 January 2018
Commons
Written Evidence: TUC (supplementary to oral evidence) (TCTB10)
31 January 2018
Commons
Written Evidence: BIA and ABPI (TCTB11)
31 January 2018
Commons
Written Evidence: British Sugar (TCTB12)
31 January 2018
Commons
Written Evidence: Honda Motor Europe (TCTB07)
25 January 2018
Commons
Written Evidence: Chartered Institute of Taxation (TCTB01)
24 January 2018
Commons
Written Evidence: British International Freight Association (BIFA) (TCTB02)
24 January 2018
Commons
Written Evidence: Fairtrade Foundation (TCTB03)
24 January 2018
Commons
Written Evidence: Traidcraft (TCTB04)
24 January 2018
Commons
Written Evidence: PCS (TCTB05)
24 January 2018
Commons
Written Evidence: British Retail Consortium (TCTB06)
24 January 2018
Commons

List of related Impact Assessments

Impact Assessment - 20 November 2017
10 January 2018
Impact Assessment - Trade Remedies - 20 November 2017
10 January 2018
Impact Assessment - Unilateral Preferences - 20 November 2017
10 January 2018

Full transcripts

Commons Committee stage

Committee debates: pdf compilation of sittings so far
2 February 2018
Commons
2 February 2018
Commons
2 February 2018
Commons
31 January 2018
Commons
31 January 2018
Commons
26 January 2018
Commons
26 January 2018
Commons
24 January 2018
Commons
24 January 2018
Commons

Commons 1st reading

20 November 2017
Commons

Commons Ways and Means resolution

Ways and Means resolution
20 November 2017
Commons

Commons 2nd reading

8 January 2018
Commons

Commons Report stage

16 July 2018
Commons

Commons 3rd reading

16 July 2018
Commons

Lords 1st reading

1st reading (Hansard)
17 July 2018
Lords
1st reading (Minutes of Proceedings)
17 July 2018
Lords

Lords 2nd reading

2nd reading (Hansard)
4 September 2018
Lords
2nd reading (Minutes of Proceedings)
4 September 2018
Lords

Lords Committee negatived

Committee: 1st sitting (Hansard)
4 September 2018
Lords
Committee: 1st sitting (Minutes of Proceedings)
4 September 2018
Lords

Lords 3rd reading

3rd reading (Hansard)
4 September 2018
Lords
3rd reading (Minutes of Proceedings)
4 September 2018
Lords

Royal Assent

Royal Assent (Hansard)
13 September 2018
Royal Assent (Minutes of Proceedings)
13 September 2018