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  Finance Bill - Clause 89 - Activing Treasury Powers to Maintain Effective Tax Laws on the UK's Withdrawal from the EU only in Certain Circumstances
  
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  @ MP voted aye not to give the Treasury the powers to maintain the effect of tax laws on the UK's withdrawal from the EU unless either the House of Commons had approved arrangements for leaving or there is a delay in leaving.   
  @ MP voted no to give the Treasury the powers to maintain the effect of tax laws on the UK's withdrawal from the EU even if the House of Commons has not approved arrangements for leaving, or there has not been a delay in leaving.   
  
  
  The majority of MPs voted to only give the Treasury powers to maintain the effect of tax laws on the United Kingdom's withdrawal from the European Union in one of three sets of circumstances: i/ a withdrawal agreement approved by the House of Commons, ii/ a delayed withdrawal, or iii/ the House of Commons approving leaving the union without a withdrawal agreement.  
  
  MPs were considering the Finance Bill[1].
  
  The amendment supported by the majority of MPs in this vote was:
  
  :Amendment proposed: 7, page 67, line 19, at end insertâ
  
  :â(7) The provisions of this section only come into force ifâ
  
  :(a) a negotiated withdrawal agreement and a framework for the future relationship have been approved by a resolution of the House of Commons on a motion moved by a Minister of the Crown for the purposes of section 13(1)(b) of the European Union (Withdrawal) Act 2018, or
  
  :(b) the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union, of the United Kingdomâs request to extend the period in which the Treaties shall still apply to the United Kingdom, or
  
  :(c) leaving the European Union without a withdrawal agreement and a framework for the future relationship has been approved by a resolution of the House of Commons on a motion moved by a Minister of the Crown.â
  
  The accepted amendment added additional subclauses to Clause 89 of the Bill[2] and was accompanied by the following explanatory statement:
  
  :This amendment would prevent the Government implementing the âno dealâ provisions of Clause 89 without the explicit consent of Parliament for such an outcome. It would provide three options for the provisions of Clause 89 to come into force: if the House of Commons has approved a negotiated withdrawal agreement and a framework for the future relationship; if the Government has sought an extension of the Article 50 period; or the House of Commons has approved leaving the European Union without a withdrawal agreement and framework for the future relationship.
  
  Clause 89(1) of the Bill[2] provided for the Treasury to make regulations to maintain the effect of tax legislation on the United Kingdom's withdrawal from the European Union, and to permit information sharing for international tax enforcement. The provision included the wider-ranging power to "amend any enactment".  
  
  
  The explanatory notes to the Bill[3] don't set out the extent to which tax laws may be rendered ineffective by withdrawal. 
  
  
  * [1] [https://services.parliament.uk/bills/2017-19/financeno3.html Parliament's webpage on the Finance Bill, Parliament.uk website]
  * [2] [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0304/cbill_2017-20190304_en_8.htm#pt5-pb2-l1g89 Clause 89 of the Bill as at the time of the vote, Parliament.uk website]
  * [3] [https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/754255/Finance__No__3__Bill_Explanatory_Notes.pdf Explanatory notes to the Finance Bill, Parliament.uk website]
  
  
  
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  (put thoughts and notes for other researchers here)
  