motion_title: New Clause 3: Finance (No. 2) Bill
motion_text: New Clause 3 - Review of business taxes
  ‘(1) The Chancellor of the Exchequer must, within six months of this Act being passed—
  (a) conduct a review of the business taxes, and
  (b) lay before the House of Commons a report setting out recommendations arising from the review.
  (2) The review must make recommendations on how to—
  (a) use business taxes to encourage and increase the investment of profits and revenue;
  (b) ensure businesses have more certainty about the taxes to which they are subject; and
  (c) ensure that the system of capital allowances operates effectively to incentivise investment, including for small businesses.
  (3) In this section, “the business taxes” includes any tax in respect of which this Act makes provision that is paid by a business, including in particular provisions made under sections 5 to 15 of this Act.’—(James Murray.)