text_body: --- DIVISION TITLE ---
  
  Finance Bill 2013 - Second Reading
  
  --- MOTION EFFECT ---
  
  
  
  
  
  
  @ MP voted aye to introduce a general anti-abuse rule to tackle abusive tax avoidance, to raise the basic income tax free allowance, and to support other tax changes proposed in the Finance Bill.
  @ MP voted no against introducing a general anti-abuse rule to tackle abusive tax avoidance, to raise the basic income tax free allowance, and to support other tax changes proposed in the Finance Bill.
  
  The majority of MPs voted to introduce a general anti-abuse rule to tackle abusive tax avoidance, to raise the basic income tax free allowance, and to support other tax changes proposed in the Finance Bill.
  
  The majority of MPs supported the Finance Bill at its second reading, approving the main principles of the bill and enabling it to continue on its path to becoming law.  Key provisions in the bill included:
  
  * to levy an income tax for 2013/14
  * to increase the basic personal income tax free allowance to Â£9,440
  * to reduce the main rate of corporation tax
  * to introduce a general anti-abuse rule to tackle abusive tax avoidance. 
  * to adjust the rates and other arrangements relating to various duties and taxes.
  * to introduce an income tax exemption for certain travel expenses paid to Members of the Scottish Parliament, Members of the National Assembly for Wales, and Members of the Legislative Assembly in Northern Ireland.
  * to introduce a temporary two year increase in the annual investment allowance from Â£25,000 to Â£250,000; providing a tax incentive for companies and self employed individuals to invest in assets. 
  
  ==
  
  * [1] [http://services.parliament.uk/bills/2013-14/finance/documents.html Parliament's webpage on the Finance Bill 2013 (Now the Finance Act 2013)]
  * [2] [http://www.hmrc.gov.uk/budget-updates/march2012/finance-bill-2013-draft.htm HMRC webpage on the Finance Bill, including summary of the main tax announcements]
  
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  