Information since 4 Mar 2024, 2:33 p.m.
| Select Committee Documents |
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Friday 26th April 2024
Report - Ninth Report of Session 2023–24 Statutory Instruments (Select Committee) Found: The preamble cites section 23 of the Taxation (Cross-border Trade) Act 2018, which is contained in Part |
| Written Answers |
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Oil: Imports
Asked by: Kenny MacAskill (Alba Party - East Lothian) Monday 15th April 2024 Question to the Department for Energy Security & Net Zero: To ask the Secretary of State for Energy Security and Net Zero, what information his Department holds on oil imported from Indian refineries but originating in Russia to (a) all UK refineries and (b) Grangemouth Refinery. Answered by Andrew Bowie - Shadow Minister (Veterans) The Department collects data on the country of origin and country of despatch of every oil cargo arriving in the UK. The definition for country of origin is in line with international reporting requirements and existing UK non-preferential Rules of Origin. This means that oils must be subject to substantial processing requirements as stated in Section 17(3) of the Taxation (Cross-border Trade) Act 2018. In line with these rules, oil products refined in a third country will be considered as originating from that country.
National imports data are published in Energy Trends Table 3.14: https://www.gov.uk/government/statistics/oil-and-oil-products-section-3-energy-trends.
Individual refinery data are commercially sensitive and not published or otherwise made publicly available by the Department. |
| Secondary Legislation |
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Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024 This Order, which comes into force on 8th July 2024, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (S.I. 2001/2879) (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled under section 33A of the Value Added Tax Act 1994 (c.23) (“the Act”) to claim a refund of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 29th May - In Force: 8 Jul 2024 Found: by paragraph 33 of Schedule 39 to the Finance Act 2008 (c. 9) and paragraph 32 of Schedule 8 to the Taxation |
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Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 22nd May - In Force: 12 Jun 2024 Found: paragraph 6 of Schedule 1, paragraphs 5 and 6 of Schedule 2, and paragraphs 10 and 11 of Schedule 6 to, the Taxation |
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Sanctions (EU Exit) (Miscellaneous Amendments and Revocations) Regulations 2024 These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) (“the Sanctions Act”). Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made affirmative Laid: Wednesday 15th May - In Force: 16 May 2024 Found: time to time, including by any document published under regulations made under section 8(1) of the Taxation |
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Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024 Regulations 2, 3 and 4 update references to documents containing information on the classification of imported goods (“commodity codes”). The documents add, simplify and replace commodity codes, update and correct descriptions and remove commodity codes that are no longer used in the United Kingdom’s tariff documents. They also add missing commodity codes in the authorised use documents. Finally, the documents reduce the rate of duty on a total of six commodity codes relating to aluminium road wheels and certain continuous filament glass fibre products (CGF). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Friday 26th April - In Force: 17 May 2024 Found: , 19(1), (2) and (4), 31(6) and (7), 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 to, the Taxation |
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Trade Remedies (Amendment) Regulations 2024 These Regulations amend the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) (the “Dumping and Subsidisation Regulations”), the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449) (the “Safeguards Regulations”) and the Trade Remedies (Reconsideration and Appeals) (EU Exit) Regulations 2019 (S.I. 2019/910) (the “Reconsideration and Appeals Regulations”). Department for Business and Trade Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 23rd April - In Force: 23 May 2024 Found: ), 19(6), 21, 22, 26, 30 and 31 of Schedule 4 to, and paragraphs 21, 24 and 29 of Schedule 5 to the Taxation |
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Official Controls (Miscellaneous Amendments) Regulations 2024 These Regulations make changes to the operation of official controls during the transitional staging period (“the TSP”), established under Annex 6 to Regulation (EU) 2017/625 of the European Parliament and of the Council on official controls and other official activities performed to ensure the application of food and feed law, rules on animal health and welfare, plant health and plant protection products (“the Official Controls Regulation”), during which the requirements for certain official documents and for the performance of official controls in relation to some categories of animals, plants and other goods imported into Great Britain (“relevant goods”) have been temporarily eased. The TSP applies in relation to those categories of imports arriving in Great Britain from a European Economic Area member State, the Faroe Islands, Greenland or Switzerland (“relevant third countries”). Department for Environment, Food and Rural Affairs Parliamentary Status - Text of Legislation - Made negative Laid: Monday 22nd April - In Force: 30 Apr 2024 Found: for a procedure corresponding to the free-circulation procedure referred to in section 3(3)(a) of the Taxation |
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Trade Remedies (Increase in Imports as a Result of a Free Trade Agreement Causing Serious Injury to UK Producers) Regulations 2024 These Regulations are made under sections 13 and 32 of, and Schedule 5 to the Taxation (Cross-border Trade) Act 2018 (“the Act”), as applied by Schedule 5A to that Act in relation to bilateral safeguarding remedies. Department for Business and Trade Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 16th April - In Force: 13 May 2024 Found: (Cross-border Trade) Act 2018 (“the 2018 Act”)(1) as applied by Schedule 5A(2), and paragraphs 3(3) |
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Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024 These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 26th March - In Force: Not stated Found: of the powers conferred by sections 9(1), 11(1), (3) and (7), 17(6) and (7) and 32(7) and (8) of the Taxation |
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Customs (Tariff and Miscellaneous Amendments) Regulations 2024 These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspensions Regulations”) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) (“the Additional Duty Regulations”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 21st March - In Force: 11 Apr 2024 Found: Regulations in exercise of the powers conferred by sections 12(1) and (3) and 32(7) and (8) of the Taxation |
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Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2024 These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 7th March - In Force: 1 Apr 2024 Found: Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7) and 32(7) and (8) of the Taxation |
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Value Added Tax (Increase of Registration Limits) Order 2024 This Order, which comes into force on 1st April 2024, amends Schedules 1 and 9ZA to the Value Added Tax Act 1994 c. 23 (“the Act”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 7th March - In Force: 1 Apr 2024 Found: , paragraph 11 of Schedule 28 to the Finance Act 2012 (c. 14) and paragraph 81 of Schedule 8 to the Taxation |
| Parliamentary Research |
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Delegated powers and framework legislation - CBP-10046
Jul. 17 2024 Found: Democracy, Economic Development and Construction Act 2009 Public Health (Control of Disease) Act 1984 Taxation |
| Department Publications - Guidance |
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Wednesday 6th March 2024
Department for Business and Trade Source Page: Trade remedies notice: registration of imports of certain excavators from China Document: Trade remedies notice: registration of imports of certain excavators from China (webpage) Found: Secretary of State for Business and Trade is publishing a notice under Schedule 4, Paragraph 29 of the Taxation |
| Non-Departmental Publications - Open consultation |
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Mar. 25 2024
HM Revenue & Customs Source Page: Draft regulations: amendments to the VAT (Refund of Tax to Museums and Galleries) Order 2001 Document: (webpage) Open consultation Found: by paragraph 33 of Schedule 39 to the Finance Act 2008 (c. 9) and paragraph 32 of Schedule 8 to the Taxation |