text_body: --- DIVISION TITLE ---
  
  Finance Bill - New Clause 3 - Review of Treasury Use of Delegated Powers in Relation to Withdrawal from the European Union
  
  --- MOTION EFFECT ---
  
  
  
  
  
  @ MP voted aye in favour of carrying out a review into the Treasury's use of powers given to it to maintain the effectiveness of tax law on the withdrawal of the UK from the EU. 
  @ MP voted no against carrying out a review into the Treasury's use of powers given to it to maintain the effectiveness of tax law on the withdrawal of the UK from the EU. 
  
  The majority of MPs voted against carrying out a review into the Treasury's use of powers given to it to maintain the effectiveness of tax law on the withdrawal of the United Kingdom from the European Union. 
  
  MPs were considering the Finance Bill[1].
  
  The motion rejected in this vote was titled: ''Review of powers in consequence of EU withdrawal'' and stated:
  
  :âThe Chancellor of the Exchequer must, no later than a week after the passing of this Act and before exercising the power in section 89(1), lay before the House of Commons a review of the following mattersâ
  
  :(a) the fiscal and economic effects of the exercise of the powers in section 89(1) and of the outcome of negotiations for the United Kingdomâs withdrawal from the European Union giving rise to their exercise;
  
  :(b) a comparison of those fiscal and economic effects with the effects if a negotiated withdrawal agreement and a framework for a future relationship with the EU had been agreed to;
  
  :(c) any differences in the exercise of those powers in respect ofâ
  
  :(i) Great Britain, and
  
  :(ii) Northern Ireland;
  
  :(d) any differential effects in relation to the matters specified in paragraphs (a) and (b) in relation betweenâ
  
  :(i) Great Britain, and
  
  :(ii) Northern Ireland.â
  
  The rejected new clause was accompanied by the following explanatory statement:
  
  :This new clause would require the Chancellor of the Exchequer to review the fiscal and economic effects of the exercise of the powers in clause 89(1) before exercising those powers.
  
  Clause 89(1) of the Bill[2] provided for powers for the Treasury to make regulations to maintain the effect of tax legislation on the United Kingdom's withdrawal from the European Union, and to permit information sharing for international tax enforcement. The provision included the wider-ranging power to "amend any enactment".  
  
  * [1] [https://services.parliament.uk/bills/2017-19/financeno3.html Parliament's webpage on the Finance Bill]
  * [2] [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0304/cbill_2017-20190304_en_8.htm#pt5-pb2-l1g89 Clause 89 of the Bill as at the time of the vote]
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  