text_body: --- DIVISION TITLE ---
  
  Finance Bill - New Clause 23 - Review of Corporation Tax Revenues and Impact of a Global Minimum Rate of Corporation Tax
  
  --- MOTION EFFECT ---
  
  
  
  @ MP voted aye to require a review of corporation tax revenues in 2022-2023 and of the impact of a global minimum rate of corporation tax.
  
  @ MP voted no not to require a review of corporation tax revenues in 2022-2023 and of the impact of a global minimum rate of corporation tax.
  
  The majority of MPs voted not to require a review of corporation tax revenues in 2022-2023 and of the impact of a global minimum rate of corporation tax.
  
  MPs were considering the Finance Act[1][2][3]
  
  The proposed new clause rejected in this vote was titled: ''Review of impact of a global minimum rate of corporation tax'' and stated:
  
  :(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, publish a review of the impact on corporation tax revenues for the financial years 2022 and 2023 of a global minimum rate of corporation tax set atâ
  
  :(a) 21 per cent in both years, and
  
  :(b) 21 per cent in 2022 and 25 per cent in 2023.
  
  :(2) Any review under this section must include an assessment of the impact of a global minimum rate of corporation tax onâ
  
  :(a) levels of tax avoidance and evasion, and
  
  :(b) the size of the tax gap in financial years 2022 and 2023.â
  
  --
  
  
  * [1] [https://bills.parliament.uk/bills/2835 Parliament's webpage on the  Finance Bill], Parliament.uk
  * [2] [https://publications.parliament.uk/pa/bills/cbill/58-01/0270/en/200270en.pdf Explanatory notes to the Finance Bill, 11 March 2021], Parliament.uk
  * [3] [https://publications.parliament.uk/pa/bills/cbill/58-01/0270/200270.pdf Finance Bill, as introduced, 11 March 2021], Parliament.uk
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  