Debate was opened by Anna Soubry MP, who spoke "in support of new clause 1 and new clause 12" and "against new clause 36 and amendment 73"
The House of Commons divided 7 times on the Bill. On divisions 211 and 213 they voted to add amendments to the Bill. On all other divisions they voted to reject amendments. The House also voted to approve the third reading of the Bill.
Division 208 - This clause would have established tariff free access to the EU - potentially in the form of a customs union - as a negotiating objective for the UK Government.
Division 209 - This clause related to import duties on particular goods.
Division 210 - This new clause would have required the Scottish Parliament consent to implement some of the powers in the Bill.
Division 211 - This clause prevents the UK Government collecting taxes on behalf of another territory or country, unless this were done on a reciprocal basis.
Division 212 - This amendment would have ensured that if dumping ois found, a remedial action will be taken.
Division 213 - This amendment commits the Government to having a separate VAT system to the European Union.
Division 214 - This vote was to approve the third reading of the Bill. It will now progress to the House of Lords.
Financial Secretary to the Treasury, Mel Stride, opened the debate and his opposite number, Peter Dowd, responded on behalf of the Opposition
The Bill passed Second Reading by 309 votes to 265 and will now be considered by a Public Bill Committee, which is scheduled to conclude by Thursday 1 February 2018, but could finish earlier.
The Taxation (Cross-border Trade) Bill 2017-19
Summary of the Bill
The Taxation (Cross-border Trade) Bill aims to create a new Customs tariff regime and make changes to VAT. It also contains trade defence measures to protect UK industry from unfair competition from abroad.
Keep up to date with all the proceedings and documentation, including amendment papers, on the Taxation (Cross-border Trade) Bill and find out how a Bill becomes an Act of Parliament.
House of Commons Library analysis
The House of Commons Library produces briefing papers to inform MPs and their staff of key issues. The papers contain factual information and a range of opinions on each subject, and aim to be politically impartial.
The Library has published a briefing paper for Second Reading.
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