One of the more controversial elements of the government’s Retained EU Law (Revocation and Reform) Bill was the clause which would automatically remove any remaining retained EU law (REUL) at the end of 2023, unless otherwise preserved by secondary legislation.
In a written statement, Kemi Badenoch, Secretary of State for Business and Trade, confirmed that, with increasing pieces of REUL having been identified, a different approach would be required. The sunset clause will now be removed from the Bill. Instead, the government has published a list of 600 pieces of legislation that it intends to remove from the UK statute book by the end of 2023. The government also says that it will ‘continue to review the remaining REUL not already revoked or reformed, or planned for revocation this year, to identify further opportunities for reform’.
Items of REUL which fall under HMRC’s remit include the following:
European Administrative Co-Operation (Taxation) Regulations, SI 2012/3062: these were the implementing regulations for Council Directive 2011/16 on administrative co-operation (the original Directive for Administrative Co-operation – DAC);
Reporting of Savings Income Information Regulations, SI 2003/3297: now of no effect given the UK is no longer party to savings information arrangements for EU member states;
various tax information exchange agreement orders between the UK and Channel Islands and other territories, also which have no effect following Brexit;
various EU regulations and decisions on cash controls and hydrocarbon oil duty regional variations; and
in the field of customs, Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
One anti-money laundering instrument (Regulation (EU) 2019/758) falls within the Treasury’s remit and has already been superseded by UK amendments to the principal UK Anti-Money Laundering Regulations.
One of the more controversial elements of the government’s Retained EU Law (Revocation and Reform) Bill was the clause which would automatically remove any remaining retained EU law (REUL) at the end of 2023, unless otherwise preserved by secondary legislation.
In a written statement, Kemi Badenoch, Secretary of State for Business and Trade, confirmed that, with increasing pieces of REUL having been identified, a different approach would be required. The sunset clause will now be removed from the Bill. Instead, the government has published a list of 600 pieces of legislation that it intends to remove from the UK statute book by the end of 2023. The government also says that it will ‘continue to review the remaining REUL not already revoked or reformed, or planned for revocation this year, to identify further opportunities for reform’.
Items of REUL which fall under HMRC’s remit include the following:
European Administrative Co-Operation (Taxation) Regulations, SI 2012/3062: these were the implementing regulations for Council Directive 2011/16 on administrative co-operation (the original Directive for Administrative Co-operation – DAC);
Reporting of Savings Income Information Regulations, SI 2003/3297: now of no effect given the UK is no longer party to savings information arrangements for EU member states;
various tax information exchange agreement orders between the UK and Channel Islands and other territories, also which have no effect following Brexit;
various EU regulations and decisions on cash controls and hydrocarbon oil duty regional variations; and
in the field of customs, Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
One anti-money laundering instrument (Regulation (EU) 2019/758) falls within the Treasury’s remit and has already been superseded by UK amendments to the principal UK Anti-Money Laundering Regulations.
