text_body: --- DIVISION TITLE ---
  
  Finance Bill - New Clause 13 - Report on Amount of Tax Due which HMRC Fails to Collect
  
  --- MOTION EFFECT ---
  
  @ MP voted aye to require a report into the amount of tax due which HMRC fails to collect. 
  
  @ MP voted no not to require a report into the amount of tax due which HMRC fails to collect. 
  
  The majority of MPs voted not to require a report into the amount of tax due which HMRC fails to collect. 
  
  MPs were considering the Finance Bill[1].
  
  The proposed new clause rejected in this vote was titled: ''Report into the UK Tax Gap'' and began:
  
  :â(1) The Chancellor of the Exchequer shall, within one year of the passing of this Act, prepare and publish a report, in consultation with stakeholders, on the UK Tax Gap.
  
  
  Subclause 2[2] outlined elements the report would have been required to obtain, and subclause 3 stated:
  
  :(3) For the purposes of this section, the âUK Tax Gapâ means the difference in any financial year between the amount of tax HMRC should be entitled to collect and the tax actually collected in that financial year which derives from tax avoidance and tax evasion.â
  
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  * [1] [http://services.parliament.uk/bills/2016-17/finance.html Parliament's webpage on the Finance Bill]
  * [2] [https://www.theyworkforyou.com/debates/?id=2016-09-05a.154.0#g154.1 Official Record, House of Commons, 5 September 2016]
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  