text_body: --- DIVISION TITLE ---
  
  Finance (No. 2) Bill - New Clause 29 - Review of Tax Avoidance Measures
  
  --- MOTION EFFECT ---
  
  @ MP voted aye to require a report on the impact of measures intended to reduce the evasion and avoidance of tax. 
  
  @ MP voted no not to require a report on the impact of measures intended to reduce the evasion and avoidance of tax. 
  
  
  The majority of MPs voted not to require a report on the impact of measures intended to reduce the evasion and avoidance of tax. 
  
  MPs were considering the Finance (No. 2) Bill.[1][2][3]
  
  The proposed new clause rejected by a majority of MPs in this vote was titled: ''Review of tax avoidance measures'' and stated:
  
  :â(1) The Chancellor of the Exchequer must review the impact of sections 117 to 121 and Schedules 29 to 32 of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act, and then annually for five further years.
  
  :(2) A review under this section must estimate the expected impact of sections 117 to 121 and Schedules 29 to 32 onâ
  
  :(a) levels of tax avoidance,
  
  :(b) levels of tax evasion, and
  
  :(c) reducing the tax gap in each tax year from 2021-22 to 2025-26.â
  
  The rejected new clause was accompanied by the following explanatory statement from its proposer:
  
  :This new clause would require the Government to review the impact of the provisions relating to tax avoidance and publish regular reports setting out their findings.
  
  Clauses 117-120 provided for sanctions for those carrying on a business as a promoter of tax avoidance schemes, the disclosure tax avoidance schemes, penalties for enablers of defeated tax avoidance legislation, the operation of the general anti-abuse rule. Clause 121 required licencing authorities for taxis and scrap-yards to provide advice on tax requirements, and conduct a "tax-check", on applicants.[2][3]
  
  --
  
  
  * [1] [https://bills.parliament.uk/bills/2835 Parliament's webpage on the Finance (No. 2) Bill], Parliament.uk
  * [2] [https://publications.parliament.uk/pa/bills/cbill/58-01/0270/200270.pdf The Finance (No. 2) Bill (as introduced 11 March 2021)], Parliament.uk
  * [3] [https://publications.parliament.uk/pa/bills/cbill/58-01/0270/en/200270en.pdf Explanatory notes to the Finance (No. 2) Bill], Parliament.uk
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  