New Clause 2: Finance Bill
New Clause 2 - Review of measures to tackle evasion and avoidance
“(1) The Chancellor of the Exchequer must, within three months of this Act being passed, publish a review of the measures in sections 31 to 33 to tackle evasion and avoidance.
(2) The review under subsection (1) must include details of—
(a) the average sentence handed down in each of the last five years for the offences listed in section 31;
(b) the range of sentences handed down in each of the last five years for the offences listed in section 31;
(c) the number of stop notices issued in each of the last five years to which the measures in section 33 would apply; and
(d) the estimated impact on revenue collected in each of the next five financial years resulting from the introduction of the measures in sections 31 to 33.”—(James Murray.)