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  Finance Bill - Clause 1 - Report on Additional Rate of Income Tax
  
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  @ MP voted no against requiring a report on the additional rate of income tax, including a consideration of the impact of reducing the additional rate to 45%.
  @ MP voted aye to require  a report on the additional rate of income tax, including a consideration of the impact of reducing the additional rate to 45%.
  
  The majority of MPs voted against requiring a report on the additional rate of income tax, including a consideration of the impact of reducing the additional rate to 45%. The report which MPs voted not to require would also have made recommendations relating to attempts to avoid the additional rate of income tax. 
  
  MPs were considering the Finance Bill when via this vote they rejected the following amendment:
  
  :Amendment proposed: 76,  page 2, line 4, at end insertâ
  
  :â(1) The Treasury shall, within two months of Royal Assent of this Act, publish a report on the additional rate of income tax.
  :(2) This report shall make recommendations onâ
  :       (a) preventing the tax-avoidance measures employed by individuals to avoid making payments at the additional rate of income tax, and
  :       (b) the impact upon Treasury revenue of setting the additional rate toâ
  :       (i) 50 per cent and
  :       (ii) 45 per cent in the tax year 2013-14.â.
  
  At the time of the vote the additional rate was 50% charged on income over Â£150,000 per year, as it had been since the additional rate had been introduced in 2010-11[1][2]. The Finance Bill contained a provision to set the rate at 45% for 2013-14.  The report the majority of MPs voted against would have considered the comparative impact of reducing the additional rate to 45% for 2013-14 verses contenting to set it at 50%.
  
  * [1] [http://www.hmrc.gov.uk/rates/it.htm#1a Income Tax Rates and Allowances - HMRC]
  * [2] [http://www.hmrc.gov.uk/statistics/tax-structure/table-a2.pdf RATES OF INCOME TAX: 1990-91 TO 2013-14 - HMRC]
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  (put thoughts and notes for other researchers here)
  