text_body: --- DIVISION TITLE ---
  
  Opposition Day - Revenue from Tax Avoidance - Tax Credits - Child Benefit
  
  --- MOTION EFFECT ---
  
  @ MP voted no against using revenue from tackling tax avoidance to cancel changes to tax credits and against a review of proposed changes to child benefit. 
  @ MP voted aye to use revenue from tackling tax avoidance to cancel changes to tax credits and in favour of a review of proposed changes to child benefit. 
  
  The majority of MPs voted against using revenue from tackling tax avoidance to cancel changes to tax credits and against a review of proposed changes to child benefit. 
  
  The text of the motion rejected in the vote was:
  
  :That this House
  :''believes'' that next monthâs Budget should include a real plan for jobs and growth in order to boost the stalled economy, help hard-pressed families, pensioners and small businesses, bring down unemployment, and so ensure that the deficit is brought down and done so in a fair way;
  :''notes'' that while the banks are receiving a tax cut this year, the Institute for Fiscal Studies analysis shows that families with children will lose an average of Â£580 per year from tax and benefit changes coming into effect in 2012-13;
  :''further notes'' that up to 200,000 couples with children who work part-time face losing all their working tax credit of up to Â£3,870 per year from April 2012 if they cannot increase their working hours to 24 hours per week, further squeezing family living standards;
  :''further recognises'' that, in addition to ending the principle of universal child benefit, the Governmentâs unfair and ill-thought-through changes to child benefit will mean that a family with two earners each earning Â£40,000 would keep all its child benefit, but a single-earner family on Â£43,000 would lose it all, at a cost of Â£2,450 per year for a family with three children; and
  :''calls on the Chancellor'' to use extra revenue from tackling tax avoidance to cancel his changes to eligibility rules for working tax credits and announce in the Budget an immediate and urgent review of his changes to child benefit, to report before they come into effect in January 2013.
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  