Taxation (Post-transition Period) Act 2020


make provision (including the imposition and regulation of new duties of customs) in connection with goods in Northern Ireland and their movement into or out of Northern Ireland; to make provision amending certain enactments relating to value added tax, excise duty or insurance premium tax; to make provision in connection with the recovery of unlawful state aid in relation to controlled foreign companies; and for connected purposes.

Government Bill

(HM Treasury)
What is this Bill?

The Taxation (Post-transition Period) Act 2020 was a Government Bill that became an Act of Parliament.

Is this Bill currently before Parliament?

No. This Bill was introduced on 8 December 2020 and became an Act of Parliament on 17 December 2020.

Whose idea is this Bill?

Government Bills implement the legislative agenda of the Government. This agenda, and the Bills that will implement it, are outlined in the Queen's Speech at the Session's State Opening of Parliament.

How can I find out exactly what this Bill does?

The most straightforward information is contained in the initial Explanatory Notes for the Bill.

Would you like to know more?

See these Glossary articles for more information: Act of Parliament, Government Bills, Process of a Bill

Official Bill Page Initial Explanatory Notes Initial Briefing papers Ministerial Extracts from Debates

This bill has received Royal Assent and has become an Act of Parliament

Bill Progession through Parliament

Commons Completed
Lords Completed
Royal Assent

Latest Key documents

Bill Debate
17/12/2020
Briefing paper
07/12/2020
Explanatory Note
08/12/2020

Timeline of Bill Documents and Stages

17th December 2020
Royal Assent: (Minutes of Proceedings) (Lords)
17th December 2020
Royal Assent (Hansard) (Commons)
17th December 2020
Act of Parliament
Taxation (Post-transition Period) Act 2020 (c. 26)
16th December 2020
3rd reading: (Minutes of Proceedings) (Lords)
16th December 2020
3rd reading (Hansard) (Lords)
16th December 2020
Committee negatived: (Minutes of Proceedings) (Lords)
16th December 2020
Committee negatived (Hansard) (Lords)
16th December 2020
2nd reading: (Minutes of Proceedings) (Lords)
16th December 2020
2nd reading (Hansard) (Lords)
16th December 2020
Bill proceedings: Commons
Report Stage Proceedings as at 15 December 2020
15th December 2020
1st reading: (Minutes of Proceedings) (Lords)
15th December 2020
1st reading (Hansard) (Lords)
15th December 2020
3rd reading (Commons)
15th December 2020
Selection of amendments: Commons
Chairman of Ways and Means’s provisional grouping and selection of Amendments - 15 December 2020 (PDF)
15th December 2020
Selection of amendments: Commons
Chairman of Ways and Means’s provisional grouping and selection of Amendments - 15 December 2020
15th December 2020
Amendment Paper
Consideration of Bill Amendments as at 15 December 2020
15th December 2020
Selection of amendments: Commons
Chairman of Ways and Means’s provisional grouping and selection of Amendments - 15 December 2020 (PDF)
14th December 2020
Amendment Paper
Notices of Amendments as at 11 December 2020
11th December 2020
Amendment Paper
Notices of Amendments as at 10 December 2020
10th December 2020
Bill proceedings: Commons
Committee of the whole House Proceedings as at 9 December 2020
9th December 2020
Committee stage:Committee: 1st sitting (Commons)
9th December 2020
2nd reading (Commons)
9th December 2020
Human rights memorandum
Human Rights Memorandum prepared by HM Treasury
9th December 2020
Selection of amendments: Commons
Chairman of Ways and Means’s provisional grouping and selection of Amendments - 9 December 2020 (PDF)
9th December 2020
Selection of amendments: Commons
Chairman of Ways and Means’s provisional grouping and selection of Amendments - 9 December 2020
9th December 2020
Amendment Paper
Committee of the Whole House Amendments as at 9 December 2020
9th December 2020
Delegated Powers Memorandum
Delegated Powers Memorandum from HM Treasury
9th December 2020
Selection of amendments: Commons
Chairman of Ways and Means’s provisional grouping and selection of Amendments - 9 December 2020 (PDF)
9th December 2020
Delegated Powers Memoranda
Delegated Powers Memorandum from HM Treasury (PDF)
8th December 2020
1st reading (Commons)
8th December 2020
Ways and Means resolution
8th December 2020
Bill
Bill 227 2019-21 (as introduced)
8th December 2020
Explanatory Notes
Bill 227 EN 2019-21
8th December 2020
Will write letters
Letter from Jesse Norman MP to Eleanor Laing MP regarding the secondary legislation making powers contained in the Taxation (Post-transition Period) Bill. Incl. annex
7th December 2020
Briefing papers
Commons Library Research Briefing
7th December 2020
Relevant documents
Notes on the Ways and Means Resolutions
7th December 2020
Relevant documents
Ways and Means Resolutions