motion_title: New Clause 5: Finance Bill
motion_text: New Clause 5 - Business asset disposal relief:  review of increase in rate
  “(1) The Chancellor of the Exchequer must commission and publish an assessment of the expected impact of the provisions of section 8 on the number of Business Asset Disposal Relief claims involving the sale of a business.
  (2) The assessment must compare estimates for the number of claims involving the sale of a business in the tax year 2024-25 with the number of such claims in the tax year 2025-26.
  (3) The assessment must compare the impact under the provisions of section 8 with what impact could have been expected had the rate remained unchanged”.—(Gareth Davies.)