Taxation (Post-transition Period) Act 2020

Key Points

• Provides continuity of UK tax rules after the Brexit transition period.
• Two amendments were debated in December 2020 and were defeated (New Clause 3: 263 Aye, 364 No; Amendment 1: 257 Aye, 350 No).
• Lords’ committee stage was negatived, but the bill progressed to final readings and Royal Assent in December 2020.
• Opposition to the amendments came mainly from Conservative MPs, with cross‑party support from Labour, Liberal Democrats, SNP, and others.

Progress

The bill completed its passage through both Houses and received Royal Assent on 17 December 2020, becoming law.

Voting

In two recorded divisions, the proposed amendments were defeated: New Clause 3 (263 Aye, 364 No) and Amendment 1 (257 Aye, 350 No). Across parties, non‑Conservative groups supported the amendments while the Conservative party opposed them.