text_body: --- DIVISION TITLE ---
  
  Finance Bill - New Clause 2 - Taxation of Chargeable Gains - Persons with Foreign Domicile
  
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  @ MP voted aye to undertake a review about the taxation of chargeable gains held by persons with foreign domicile.
  
  @ MP voted no not to undertake a review about the taxation of chargeable gains held by persons with foreign domicile.
  
  The majority of MPs voted not to undertake a review about the taxation of chargeable gains held by persons with foreign domicile.
  
  MPs were considering the Finance Bill[1].
  
  The proposed new clause rejected in this vote was titled: ''Taxation of chargeable gains: review of treatment of commercial property held by persons with foreign domicile'' and stated:
  
  :â(1) The Taxation of Chargeable Gains Act 1992 is amended as follows.
  
  :(2) After section 14 (non-resident groups of companies), insertâ
  
  :âReview of treatment of commercial property held by persons with foreign domicile
  
  :(1) Within three months of the passing of the Finance (No. 2) Act 2017, the Commissioners for Her Majestyâs Revenue and Customs shall complete a review about the taxation of chargeable gains held by persons with foreign domicile.
  
  :(2) The review shall consider in particular the implications if the treatment of commercial property were to be the same as the treatment of residential property under section 4BB(2).
  
  :(3) The Chancellor of the Exchequer shall lay a report of the review under this section before the House of Commons within three months of its completion.ââ
  
  The rejected new clause was accompanied by the following explanatory note:
  
  :This new clause requires a review to be undertaken of the treatment of capital gains on commercial property disposed of by UK taxpayers with a foreign domicile.
  
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  * [1] [https://services.parliament.uk/bills/2017-19/finance.html Parliament's webpage on the Finance Bill 2017-19]
  
  
  
  
  
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  