text_body: --- DIVISION TITLE ---
  
  Budget Resolution 22. Application of Northern Ireland Rate for Corporation Tax
  
  --- MOTION EFFECT ---
  
  
  
  
  @ MP voted aye 
  @ MP voted no 
  
  
  The majority of MPs voted 
  
  The motion supported by the majority of MPs taking part in this vote was:
  
  :That provision may be madeâ
  
  :(a) about the extent to which trading profits are chargeable to corporation tax at the Northern Ireland rate,
  :(b) amending the Capital Allowances Act 2001 in connection with Part 8B of CTA 2010 (trading profits taxable at the Northern Ireland rate), and
  :(c) to reflect changes to the Northern Ireland departments and the creation of new Ministerial offices.
  
  The [http://www.legislation.gov.uk/ukpga/2015/21/contents/enacted Corporation Tax (Northern Ireland) Act 2015] introduced [http://www.legislation.gov.uk/ukpga/2015/21/section/1/enacted Part 8B] of the [https://www.legislation.gov.uk/ukpga/2010/4/contents Corporation Tax Act 2010] which provided for a Northern Ireland Rate for Corporation Tax. 
  
  The motion which was the subject of this vote appears to relate to [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0102/cbill_2017-20190102_en_5.htm#pt1-pb4-l1g25 Clause 25] and [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0102/cbill_2017-20190102_en_50.htm#sch7 Schedule 7] of the Finance Act 2017-19 Bill titled "Trading profits taxable at the Northern Ireland rate" amend the law relating to Northern Ireland rate of corporation, these provisions amend the application of the Northern Ireland Rate for Corporation Tax, in particular in relation to in relation to SMEs trading in Northern Ireland that are not Northern Ireland employers. [1] 
  
  
     
  
  The amendment referred to in part (b) of the motion is consequential  to the corporation tax changes. The reference in part (c) of the motion on changes to Northern Ireland departments and ministerial offices appear to relate, for example, to paragraph 26 of Schedule 7 which refers to a substitution of âMinister of Financeâ for âMinister of Finance and Personnelâ.[1]
  
  
  * [1] [https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/642806/finance_bill_september_2017_explanatory_notes.pdf Explanatory notes to the Finance Bill 2019-19]
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  