text_body: --- DIVISION TITLE ---
  
  Finance (No. 2) Bill - New Clause 29 - Review of Tax Avoidance Measures
  
  --- MOTION EFFECT ---
  
  @ MP voted aye to require a report on the impact of measures intended to reduce the evasion and avoidance of tax. 
  
  @ MP voted no not to require a report on the impact of measures intended to reduce the evasion and avoidance of tax. 
  
  
  The majority of MPs voted not to require a report on the impact of measures intended to reduce the evasion and avoidance of tax. 
  
  MPs were considering the Finance (No. 2) Bill.[1][2][3]
  
  The proposed new clause rejected by a majority of MPs in this vote was titled: ''Review of tax avoidance measures'' and stated:
  
  :â(1) The Chancellor of the Exchequer must review the impact of sections 117 to 121 and Schedules 29 to 32 of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act, and then annually for five further years.
  
  (2) A review under this section must estimate the expected impact of sections 117 to 121 and Schedules 29 to 32 onâ
  
  (a) levels of tax avoidance,
  
  (b) levels of tax evasion, and
  
  (c) reducing the tax gap in each tax year from 2021-22 to 2025-26.â
  
  The rejected new clause was accompanied by the following explanatory statement from its proposer:
  
  :This new clause would require the Government to review the impact of the provisions relating to tax avoidance and publish regular reports setting out their findings.
  
  Clauses 117-120 provided for sanctions for those carrying on a business as a promoter of tax avoidance schemes, the disclosure tax avoidance schemes, penalties for enablers of defeated tax avoidance legislation, the operation of the general anti-abuse rule. Clause 121 required licencing authorities for taxis and scrap-yards to provide advice on tax requirements, and conduct a "tax-check", on applicants.[2][3]
  
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  * [1] [https://bills.parliament.uk/bills/2835 Parliament's webpage on the Finance (No. 2) Bill], Parliament.uk
  * [2] [https://publications.parliament.uk/pa/bills/cbill/58-01/0270/200270.pdf The Finance (No. 2) Bill (as introduced 11 March 2021)], Parliament.uk
  * [3] [https://publications.parliament.uk/pa/bills/cbill/58-01/0270/en/200270en.pdf Explanatory notes to the Finance (No. 2) Bill], Parliament.uk
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  