Not right now—I will come back to the right hon. Gentleman.
Amendments 64 and 65, in the name of my right hon. Friend the Business Secretary, make it clear that any regulations made under clauses 42 or 43 would, of course, be subject to judicial review, contrary to some of the claims that have been made over recent weeks, while ensuring that any claims must be brought within a three-month period. That ensures that any challenge to the regulations will be subject to a timely resolution before the courts, which is essential to ensure that Northern Ireland businesses and investors in Northern Ireland have the certainty that they need, which is at the heart of the Bill. I commend those amendments to the House. As they clarify the position on judicial review, amendment 44 is not necessary.
Amendments 61 to 63, in the name of my right hon. Friend the Business Secretary, are targeted technical amendments to ensure that the Government are able to maintain the integrity of the UK’s VAT and excise systems and can deal with any threats to biosecurity in Great Britain in response to changes required in Northern Ireland under the protocol.
In particular, the amendments ensure that the Government can act to address cases of double taxation and non-taxation created by the Northern Ireland protocol, as well as to close down opportunities for tax evasion.
The amendments will also ensure that both the UK Government and the devolved Administrations can continue, as they do now, to respond to specific biosecurity threats arising from the movement of animals and high-risk plants. The principle of facilitating actions to protect biosecurity on an ongoing basis between England, Scotland and Wales is already reflected in schedule 1 to the Bill. The amendments simply clarify that similar processes can also apply with regard to Northern Ireland where there is a genuine risk of a biosecurity threat that poses a serious threat to the health of humans, animals or plants.
I commend those amendments to the Committee.