text_body: --- DIVISION TITLE ---
  
  Finance Bill - Clause 62 - Digital Reporting and Record-Keeping for VAT - Quarterly Reports
  
  --- MOTION EFFECT ---
  
  
  @ MP voted aye to prevent Her Majestyâs Revenue and Customs requiring the provision of Value Added Tax records quarterly.
  @ MP voted no to allow Her Majestyâs Revenue and Customs to require the provision of Value Added Tax records quarterly.
  
  The majority of MPs voted to allow Her Majestyâs Revenue and Customs to require the provision of Value Added Tax records quarterly.
  
  MPs were considering the Finance Bill[1].
  
  The amendment rejected in this vote was:
  
  :Amendment: 11, page 79, line 19, at end insertâ
  
  :â(6A) Regulations under sub-paragraph (5) may not impose mandatory requirements for businesses to generate quarterly updates.â
  
  Had it not been rejected the additional subclause would have been added to a provision within Clause 62 of the Bill providing for amendments to the Value Added Tax Act 1994. The provisions set out when The Commissioners for Her Majestyâs Revenue and Customs may by regulations make provision
  about the form in which, and means by which Value Added Tax records are to
  be kept and preserved.
  
  The rejected amendment was accompanied by the following explanatory note:
  
  :This amendment provides that any system for quarterly updates to be generated must not be mandatory.
  
  ==
  
  
  
  * [1] [https://services.parliament.uk/bills/2017-19/finance.html Parliament's webpage on the Finance Bill 2017-19]
  * [2] [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0116/cbill_2017-20190116_en_9.htm#pt4-pb1-l1g62 Clause 62 of the Finance Bill 2017-19]
  
  
  
  
  
  
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  