text_body: --- DIVISION TITLE ---
  
  Taxation (Cross-Border Trade) Bill - New Clause 36 - Collection of Customs Duties and VAT for Other Countries - Requirement for Reciprocal Agreement
  
  --- MOTION EFFECT ---
  
  
  
  @ MP voted aye to only allow the UK Government to collect customs or excise duties, or VAT, on behalf of other Governments if a reciprocal arrangement is in place. 
  @ MP voted no against only allowing the UK Government to collect customs or excise duties, or VAT, on behalf of other Governments if a reciprocal arrangement is in place. 
  
  The majority of MPs voted to only allow the UK Government to collect customs or excise duties, or VAT, on behalf of other Governments if a reciprocal arrangement is in place. 
  
  MPs were considering the Taxation (Cross-Border Trade) Bill[1].
  
  The proposed new clause supported by the majority of MPs in this vote was titled: ''Prohibition on collection of certain taxes or duties on behalf of territory without reciprocity'' and stated:
  
  :â(1) Subject to subsection (2), it shall be unlawful for HMRC to account for any duty of customs or VAT or excise duty collected by HMRC to the Government of a country or territory outside the United Kingdom.
  
  :(2) Subsection (1) shall not apply if the Treasury declare by Order that arrangements have been entered into by Her Majestyâs Government and that government under which that government will account to HMRC for those duties and taxes collected in that country on a reciprocal basis.â
  
  
  
  
   * [1] [https://services.parliament.uk/bills/2017-19/taxationcrossbordertrade.html Parliament's webpage on the Taxation (Cross-Border Trade) Bill]
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  