text_body: --- DIVISION TITLE ---
  
  Finance Bill - Clause 9 - Super-deductions and other temporary first-year allowances
  
  --- MOTION EFFECT ---
  
  @ MP voted aye to exclude large digital services companies from tax incentives for investment in plant or machinery. 
  
  @ MP voted no not to exclude large digital services companies from tax incentives for investment in plant or machinery. 
  
  
  The majority of MPs voted not to exclude large digital services companies from tax incentives for investment in plant or machinery. 
  
  MPs were considering the Finance Act[1][2][3]
  
  The amendment rejected in this vote was:
  
  :Amendment 29, page 4, line 2, at end insert
  
  :âprovided that any such company must also not be liable to the digital services taxâ
  
  The rejected amendment would have impacted Clause 9 of the Bill[3] which provided for additional tax relief for companies investing in plant and machinery.[2]
  
  The digital services tax, provided for by the Part 2 of the Finance Act 2020[4], taxes large online providers of search engines, social media services, online market places, and where revenue is derived from online advertising. The tax only applies to enterprises with over Â£500 million of global revenues per year, more than Â£25 million of which arises in the United Kingdom.  
  
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  * [1] [https://bills.parliament.uk/bills/2835 Parliament's webpage on the  Finance Bill], Parliament.uk
  * [2] [https://publications.parliament.uk/pa/bills/cbill/58-01/0270/en/200270en.pdf Explanatory notes to the Finance Bill, 11 March 2021], Parliament.uk
  * [3] [https://publications.parliament.uk/pa/bills/cbill/58-01/0270/200270.pdf Finance Bill, as introduced, 11 March 2021], Parliament.uk
  * [4] [https://www.legislation.gov.uk/ukpga/2020/14/part/2/enacted Part 2 of the Finance Act 2020], Legislation.gov.uk
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  