Part 2: Modifying pre-exit fees or charges
Power to modify pre-exit fees or charges
- Paragraph 7 gives a power to modify secondary legislation about fees or other charges which was created pre-exit using powers in the ECA or section 56 of the Finance Act 1973. Pre-exit, section 56 of the Finance Act 1973
provided a specific power for fees or other charges, such as levies, connected to EU obligations.
- Sub-paragraph (2) explains what may be done with the power, for example altering the amount of the fees or charges.
- Paragraph 8 explains who may use the power; the devolved authorities will be able to use this power insofar as they could have used the ECA power or the Finance Act 1973 power prior to exit day.
- This power is modelled on these two pre-exit powers. Paragraph 9 sets out that where it is used to modify legislation created through the ECA, it cannot impose or increase taxation, in line with the constraint at paragraph 1(1)(a) of Schedule 2 to the ECA. Paragraph 10 sets out that a Minister of the Crown needs Treasury consent to make certain kinds of provision, in line with section 56 of the Finance Act.
- Paragraph 11 clarifies that this power does not affect the other power in the Act or elsewhere that might make provision for fees or charges.
Meaning of "appropriate authority"
Restriction on exercise of power and requirement for consent
Relationship to other powers
