text_body: --- DIVISION TITLE ---
  
  Finance Bill - Clause 71 - Annual Reviews of Digital Services Tax
  
  --- MOTION EFFECT ---
  
  
  @ MP voted aye to require an annual report to Parliament reviewing the new Digital Services Tax levied on providers of social media, search engines and online marketplaces. 
  @ MP voted no not to require an annual report to Parliament reviewing the new Digital Services Tax levied on providers of social media, search engines and online marketplaces. 
  
  The majority of MPs voted not to require an annual report to Parliament reviewing the new Digital Services Tax levied on providers of social media, search engines and online marketplaces. 
  
  MPs were considering the Finance Bill.[1]
  
  The motion rejected in this vote was:
  
  :amendment 18, page 53, line 28, leave out âbefore the end of 2025â and insertâ
  :âwithin a year of Royal Assent and annually thereafterâ
  
  Had it not been rejected the amendment would have impacted clause 71 of the Bill[2] which stated:
  
  :Review of DST
  :(1) The Treasury must, before the end of 2025, conduct a review of digital services tax and prepare a report of the review.
  :(2)The Treasury must lay a copy of the report before Parliament. 
  
  The Bill[2] expands DST to Digital  Services  Tax, a tax of 2% of UK   revenues over Â£25m/year on social media services, internet search engines, and online marketplaces. 
  
  
  The rejected amendment was accompanied by the following statement from its proposer:
  
  :This amendment would require the Government to report on the DST annually.
  
  
  
  * [1] [https://services.parliament.uk/bills/2019-21/finance.html Parliament's webpage on the Finance Bill, Parliament.uk]
  * [2] [https://publications.parliament.uk/pa/bills/cbill/58-01/0142/20142.pdf Finance Bill as at the time of the vote, Parliament.uk website]
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  