text_body: --- DIVISION TITLE ---
  
  Budget Resolution 4. Tax Treatment of Payments Related to the Termination of Employment
  
  --- MOTION EFFECT ---
  
  
  @ MP voted aye to give the government the power to alter the tax treatment of payments made in connection with the termination of employment.
  @ MP voted no against giving the government the power to alter the tax treatment of payments made in connection with the termination of employment.
  
  The majority of MPs voted to give the government the power to alter the tax treatment of payments made in connection with the termination of employment.
  
  The [https://www.gov.uk/government/publications/spring-budget-2017-documents/spring-budget-2017 Spring Budget 2017] contained a provision for:
  
  :"Aligning the tax and employer NICs treatment of termination payments and preventing manipulation of the rules"
  
  The motion which was the subject of this vote was presumably intended to enable the described alignment to take place, perhaps prior to the enactment of [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0102/cbill_2017-20190102_en_2.htm#pt1-pb1-l1g5 Clause 5 of the Finance Bill 2017-19]. 
  
  The motion supported by the majority of MPs in this vote was:
  
  :That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year about the tax treatment of payments or benefits received in connection with the termination of an employment or a change in the duties in, or earnings from, an employment.
  
  
  Motions of this nature are known as Budget Resolutions or Ways and Means Resolutions.
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  