text_body: --- DIVISION TITLE ---
  
  Budget Resolution 22. A Northern Ireland Rate for Corporation Tax
  
  --- MOTION EFFECT ---
  
  
  @ MP voted aye for a separate rate of Corporation Tax in Northern Ireland.
  @ MP voted no against a separate rate of Corporation Tax in Northern Ireland.
  The majority of MPs voted in favour of a separate rate of Corporation Tax in Northern Ireland.
  
  The motion supported by the majority of MPs taking part in this vote was:
  
  :That provision may be madeâ
  
  :(a) about the extent to which trading profits are chargeable to corporation tax at the Northern Ireland rate,
  :(b) amending the Capital Allowances Act 2001 in connection with Part 8B of CTA 2010 (trading profits taxable at the Northern Ireland rate), and
  :(c) to reflect changes to the Northern Ireland departments and the creation of new Ministerial offices.
  
  
  While in more general terms than the provisions contained in the Finance Bill 2017-19 the motion appears to relate to [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0102/cbill_2017-20190102_en_5.htm#pt1-pb4-l1g25 Clause 25] and [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0102/cbill_2017-20190102_en_50.htm#sch7 Schedule 7] of the Bill titled "Trading profits taxable at the Northern Ireland rate" which provide for a Northern Ireland rate of corporation tax to apply to certain trading income arising in Northern Ireland. [1]    
  
  The amendment referred to in part (b) of the motion is consequential  to the corporation tax changes. The reference in part (c) of the motion on changes to Northern Ireland departments and ministerial offices appear to relate, for example, to paragraph 26 of Schedule 7 which refers to a substitution of âMinister of Financeâ for âMinister of Finance and Personnelâ.[1]
  
  
  * [1] [https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/642806/finance_bill_september_2017_explanatory_notes.pdf Explanatory notes to the Finance Bill 2019-19]
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  