division_name: [1st Allocated Day] &#8212; New Clause 7 &#8212; General anti-tax avoidance principle
motion: <p pid="a.448.1/1" pwmotiontext="yes">Question accordingly negatived.</p>
  
  <p class="italic" pid="a.448.1/2" pwmotiontext="yes">More than seven hours having elapsed since the commencement of proceedings, the proceedings were interrupted (Programme Order, <phrase class="date" code="2013-04-15" pwmotiontext="yes">15 April</phrase>).</p>
  
  <p class="italic" pid="a.448.1/3" pwmotiontext="yes">The Chair put forthwith the Questions necessary for the disposal of the business to be concluded at that time (<phrase class="standing-order" code="83D" pwmotiontext="yes">Standing Order No. 83D</phrase>).</p>
  
  <p pid="a.448.1/4" pwmotiontext="yes"><i>Amendment proposed</i>: 8, page&#160;120,&#160;line&#160;9,&#160;at end add&#8212;</p>
  
  <p pid="a.448.1/5" pwmotiontext="yes">&#8216;(4) The Chancellor shall provide a report to Parliament within two years of the passing of this Act, as part of a wider post-implementation review, into the scope of GAAR, the application of the double reasonableness test and its deterrent effect.&#8217;.&#8212;<i>(Catherine McKinnell.)</i></p>
  
  <p class="italic" pid="a.448.1/6" pwmotiontext="yes">The Committee divided:</p>
  
  <p pid="a.448.1/7" pwmotiontext="yes">Ayes 223, Noes 276.</p>