(1)The Treasury may by regulations made by statutory instrument make such provision relating to value added tax as they consider appropriate in relation to the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement—
(a)for the purposes of, or in connection with, giving effect to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, or
(b)otherwise for the purposes of dealing with matters arising out of, or related to, that Directive.
(2)No regulations may be made under this section on or after 1 April 2024.
(3)Regulations under this section—
(a)may make any such provision as might be made by an Act of Parliament, including provision amending or repealing any provision of this Act, but
(b)may not make provision taking effect from a date earlier than that of the making of the regulations.
(4)A statutory instrument containing (whether alone or with other provision) regulations under this section that amend or repeal any Act of Parliament must be laid before the House of Commons after being made.
(5)Regulations contained in a statutory instrument laid before the House of Commons under subsection (4) cease to have effect at the end of the period of 28 days beginning with the day on which the instrument is made unless, during that period, the instrument is approved by a resolution of the House of Commons.
(6)In calculating the period of 28 days, no account is to be taken of any whole days that fall within a period during which—
(a)Parliament is dissolved or prorogued, or
(b)the House of Commons is adjourned for more than four days.
(7)If regulations cease to have effect as a result of subsection (5), that does not—
(a)affect the validity of anything previously done under or by virtue of the instrument, or
(b)prevent the making of new regulations.
(8)A statutory instrument containing (whether alone or with other provision) regulations under this section to which subsection (4) does not apply is subject to annulment in pursuance of a resolution of the House of Commons.
(9)This section comes into force on the day on which this Act is passed.