motion_title: New Clause 7— General anti-tax avoidance principle
motion_text: Amendment proposed: 8, page 120, line 9, at end add—
  ‘(4) The Chancellor shall provide a report to Parliament within two years of the passing of this Act, as part of a wider post-implementation review, into the scope of GAAR, the application of the double reasonableness test and its deterrent effect.’.—(Catherine McKinnell.)