motion_title: FINANCE BILL: Taxation of chargeable gains: review of treatment of commercial property held by persons with foreign domicile
motion_text: “(1) The Taxation of Chargeable Gains Act 1992 is amended as follows.
  (2) After section 14 (non-resident groups of companies), insert—
  ‘Review of treatment of commercial property held by persons with foreign domicile
  (1) Within three months of the passing of the Finance (No. 2) Act 2017, the Commissioners for Her Majesty’s Revenue and Customs shall complete a review about the taxation of chargeable gains held by persons with foreign domicile.
  (2) The review shall consider in particular the implications if the treatment of commercial property were to be the same as the treatment of residential property under section 4BB(2).
  (3) The Chancellor of the Exchequer shall lay a report of the review under this section before the House of Commons within three months of its completion.’”.—(Stella Creasy.)