text_body: --- DIVISION TITLE ---
  
  Taxation (Cross-Border Trade) Bill - Schedule 8 Paragraph 14 - VAT on Imports from Territories in a Customs Union With the UK - Powers of Ministers
  
  --- MOTION EFFECT ---
  
  
  
  
  @ MP voted aye not to allow ministers to make regulations on the VAT treatment of goods entering the UK from territory that is in a Customs union with the UK.
  @ MP voted no to allow ministers to make regulations on the VAT treatment of goods entering the UK from territory that is in a Customs union with the UK.
  
  The majority of MPs voted not to allow ministers to make regulations on the VAT treatment of goods entering the UK from territory that is in a Customs union with the UK.
  
  A customs union between two territories is defined as arrangements such that there are no customs duties payable on goods moving between the two territories. 
  
  MPs were considering the Taxation (Cross-Border Trade) Bill[1].
  
  The amendment supported by the majority of MPs in this vote was: 
  
  :Amendment proposed: 73, page 135, leave out paragraph 14.
  
  The amendment removed paragraph 14 from Schedule 8 of the Bill[2]. The paragraph sought to add a new clause to the Value Added Tax Act 1994 titled: ''Territories forming part of a customs union with UK'' which began:
  
  : (1) This section applies if there are arrangements that have effect for the purposes of import duty as a result of [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0128/cbill_2017-20190128_en_3.htm#pt1-pb9-l1g31 section 31 of TCTA 2018 (territories forming part of a customs union with UK)].
  :(2) The Commissioners may make regulations charging VAT on customs union acquisitions. 
  : (3) A âcustoms union acquisitionâ is an acquisition from a country or territory in the customs unionâ
  :(a) of goods which enter the United Kingdom, and
  :(b) which is not exempted by the regulations. 
  
  The explanatory notes to the Bill[3] summarise the effect of the removed paragraph, stating:
  
  :Paragraph 14 inserts new section 16A into the VAT Act, which provides a power to make regulations to govern the VAT treatment of goods entering the UK from another territory that is in a Customs union with the UK.
  
  
  * [1] [https://services.parliament.uk/bills/2017-19/taxationcrossbordertrade.html Parliament's webpage on the Taxation (Cross-Border Trade) Bill]
  * [2] [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0128/cbill_2017-20190128_en_15.htm#sch8 Schedule 8 of the version of the Taxation (Cross-Border Trade) Bill to which the amendment refers]
  * [3] [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0128/en/18128en06.htm Page of explanatory notes to the Taxation (Cross-Border Trade) Bill covering Schedule 8 paragraph 14]
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  