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  Finance (No. 2) Bill - New Clause 10 - Review of Retrospective VAT Refunds for the Scottish Fire and Rescue Service and the Scottish Police Authority
  
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  @ MP voted aye in favour of a review into allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to claim retrospective VAT refunds. 
  @ MP voted no against a review into allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to claim retrospective VAT refunds. 
  
  The majority of MPs voted against a review into allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to claim retrospective VAT refunds. 
  
  MPs were considering the Finance Bill[1].
  
  
  The proposed new clause rejected in this vote was titled: ''Review of retrospective VAT refunds for the Scottish Fire and Rescue Service and the Scottish Police Authority'' and stated:
  
  :(1) Within one month of this Act receiving Royal Assent, the Chancellor of the Exchequer shall commission a review of the potential consequences of allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to claim VAT refunds under section 33 of VATA 1994 retrospective to the date of their establishment.
  
  :(2) The review shall considerâ
  
  :(a) the administrative consequences of allowing retrospective claims, and
  
  :(b) the impact on revenue of allowing retrospective claims.
  
  :(3) The Chancellor of the Exchequer shall lay the report of this review before the House of Commons within six months of this Act receiving Royal Assent.â
  
  The rejected new clause was accompanied by the following explanatory statement:
   
  :This new clause would require the Chancellor of the Exchequer to commission a review into what the potential consequences of allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to make retrospective claims for VAT refunds would be
  
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  * [1] [https://services.parliament.uk/bills/2017-19/financeno2.html Parliament's webpage on the Finance Bill]
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  (put thoughts and notes for other researchers here)
  