motion_title: New Clause 7: [1st Allocated Day]
motion_text: New Clause 7— General anti-tax avoidance principle
  ‘(1) This Part has effect for the purpose of counteracting tax advantages arising from tax arrangements that are considered to embrace tax-avoidance.
  (2) The principles included in this Part are collectively to be known as the “general anti tax-avoidance principle”.
  (3) The general anti-tax avoidance principle applies to the following taxes:
  (a) income tax,
  (b) corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax,
  (c) capital gains tax,
  (d) petroleum revenue tax,
  (e) inheritance tax,
  (f) stamp duty land tax,
  (g) value added tax, and
  (h) annual tax on enveloped dwellings.’.—(Mr Meacher.)