text_body: --- DIVISION TITLE ---
  
  Finance (No. 2) Bill - New Clause 10 - Report on Changes to Coronavirus Support Payments etc
  
  --- MOTION EFFECT ---
  
  @ MP voted aye to require a report on the impact of tax changes related to coronavirus support schemes. 
  
  @ MP voted no not to require a report on the impact of tax changes related to coronavirus support schemes. 
  
  
  The majority of MPs voted not to require a report on the impact of tax changes related to coronavirus support schemes. 
  
  MPs were considering the Finance (No. 2) Bill.[1][2][3]
  
  The proposed new clause which was rejected by a majority of MPs in this vote was titled: ''Review of changes to coronavirus support payments etc'' and began:
  
  :(1) The Chancellor of the Exchequer must review the impact on investment in parts of the United Kingdom and regions of England of the changes made to coronavirus support payments etc by sections 31, 32 and 33 of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.
  :...
  
  The rejected new clause was accompanied by the following explanatory statement from its proposer:
  
  :This new clause would require a report comparing the effect of (a) the coronavirus job retention scheme and the self-employment income support scheme being continued until 30 September 2021, and (b) the coronavirus job retention scheme and self-employment income support scheme being continued until 31 December 2021 on various economic indicators.
  
  
  Clauses 31-33 of the Bill (which would be expected to become Sections 31-33 of the Act) provided for[2][3]:
  
  * * an exemption from income tax for payments made to tax credits recipients from the Covid-19 support scheme for those receiving tax credits 
  * * powers for ministers to make regulations in respect of the Self-employment income support scheme, clarification of the tax situation in respect of payments under the scheme, and to tax payments to those who were not entitled to them. 
  * * "payments made to a public authority in respect of coronavirus support arrangements [to be considered] allowable expenses for corporation tax and income tax purposes".
  
  --
  
  
  * [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
  * [4] [https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past  Income Tax rates and allowances for current and past years], Gov.uk
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  