text_body: --- DIVISION TITLE ---
  
  Finance Bill 2012 - New Clause 3 - Report on Impact of Changes to VAT
  
  --- MOTION EFFECT ---
  
  
  @ MP voted aye to require the chancellor to review the impact on jobs, living standards and businesses of any changes to the classes of goods and services on which VAT is not charged. 
  @ MP voted no against requiring the chancellor to review the impact on jobs, living standards and businesses of any changes to the classes of goods and services on which VAT is not charged. 
  
  The majority of MPs voted not to require the chancellor to review the impact on jobs, living standards and businesses of any changes to the classes of goods and services on which VAT is not charged. 
  
  The proposed new clause which was rejected in this vote stated:
  
  :No new Order shall be made under section [http://www.legislation.gov.uk/ukpga/1994/23/section/30 30(4)] or [http://www.legislation.gov.uk/ukpga/1994/23/section/31 31(2)] of the [http://www.legislation.gov.uk/ukpga/1994/23/contents Value Added Tax Act 1994] unless the Chancellor of the Exchequer has fully reviewed the impact of those changes on jobs, living standards and businesses and placed the review in the Library of the House of Commons
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  