Taxation (Cross-border Trade) Bill. Committee stage eighth sitting (afternoon).

Amendment to clause 39, discussed with other amendments, clause 40 stand part, and new clause 8 (Setting export duty: enhanced parliamentary procedure), debated and withdrawn. Clauses 39 and 40 agreed to. Amendment to clause 41, discussed with other amendments, clauses 42 and 43 stand part, and schedule 8, debated and withdrawn. Clauses 41 to 44 agreed to. Schedule 8 agreed to. Amendment to clause 45, discussed with other amendments and clause 48 stand part, debated and withdrawn. Clauses 45 and 46 agreed to. Amendment to clause 47, discussed with clause 47, 49 and 50 stand part, debated and withdrawn. Clause 47 agreed to. Clauses 48 to 50 agreed to. Schedule 9 agreed to. Amendment to clause 51 debated and withdrawn. Clauses 51 to 53 agreed to. Amendment to clause 54 debated and withdrawn. Clause 54 agreed to. Amendments to clause 55, discussed with other amendments, new clause 9 (Pre-commencement review: resource implications for HMRC), new clause 10 (Pre-commencement review: effects on frictionless trade with European Union), new clause 11 (Pre-commencement review: effects on border experience), new clause 13 (VAT deferral scheme), debated and withdrawn. Clauses 55 and 56 agreed to. New clause 1 (Setting the customs tariff: enhanced parliamentary procedure), negatived on division (9 votes to 10). New clause 2 (Preferential rates under arrangements: enhanced parliamentary procedure), negatived on division (9 votes to 10). New clause 3 (Quotas: enhanced parliamentary procedure, etc.), negatived on division (9 votes to 10). New clause 4 (Preferential rates given unilaterally: enhanced parliamentary procedure, etc.), negatived on division (9 votes to 10). New clause 5 (Dumping of goods and related activities: enhanced parliamentary procedure, etc.), negatived on division (9 votes to 10). New clause 9 (Pre-commencement review: resource implications for HMRC), negatived on division (9 votes to 10). New clause 13 (VAT deferral scheme), negatived on division (9 votes to 10). Bill to be reported, without amendment. Written evidence reported to the House.