New Clause 10: BILLS PRESENTED— Affordable Homes Bill
New Clause 10— Review of reform to the annual investment allowance
“(1) The Chancellor of the Exchequer shall, within three months of the passing of this Act, undertake a review of the impact on business investment of changes to section 51A of the Capital Allowances Act 2001 made by Finance Act 2011.
(2) The Chancellor of the Exchequer must publish the report of the review and lay the report before the House.”—(Catherine McKinnell.)