text_body: --- DIVISION TITLE ---
  
  Finance Bill - New Clause 8 - Review of Changes to Tax on Dividend Income
  
  --- MOTION EFFECT ---
  
  @ MP voted aye to require a review of the impact on directors of micro-businesses of changes to tax on dividend income.
  
  @ MP voted no not to require a review of the impact on directors of micro-businesses of changes to tax on dividend income.
  
  The majority of MPs voted not to require a review of the impact on directors of micro-businesses of changes to tax on dividend income.
  
  
  MPs were considering the Finance Bill[1].
  
  The proposed new clause rejected in this vote was titled: ''Review of changes to tax on dividend income'' and stated:
  
  :â(1) The Chancellor of the Exchequer must commission a review of how the changes to the tax on dividend income implemented by this Act affect directors of micro-business companies, to includeâ
  
  :(a) the impacts across the distribution of such directorsâ net income;
  
  :(b) the impact on company failure rates; and
  
  :(c) options for amending the law to minimise the impact on such directors who are on low incomes.
  
  :(2) The Chancellor must lay a report of the review before both Houses of Parliament within six months of the passing of this Act.â
  
  
  ==
  
  * [1] [http://services.parliament.uk/bills/2016-17/finance.html Parliament's webpage on the Finance Bill]
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  