motion_title: FINANCE BILL: Review of changes to tax on dividend income
motion_text: ‘(1) The Chancellor of the Exchequer must commission a review of how the changes to the tax on dividend income implemented by this Act affect directors of micro-business companies, to include—
  (a) the impacts across the distribution of such directors’ net income;
  (b) the impact on company failure rates; and
  (c) options for amending the law to minimise the impact on such directors who are on low incomes.
  (2) The Chancellor must lay a report of the review before both Houses of Parliament within six months of the passing of this Act.”—(Philip Boswell.)