division_name: Finance (No. 2) Bill
motion: <p class="indent" pid="e189.3/9" pwmotiontext="yes">&#8220;would be by far the lowest unemployment peak in any recent recession, despite this being the deepest downturn for 300 years.&#8221;</p>
  
  <p class="indent" pid="e189.3/24" pwmotiontext="yes">&#8220;a big win for SMEs.&#8221;</p>
  
  <p class="indent" pid="e192.1/3" pwmotiontext="yes">&#8220;a big win for SMEs.&#8221;</p>
  
  <p class="indent" pid="e192.1/5" pwmotiontext="yes">&#8220;rightly sought to boost the recovery before turning to fixing the public finances&#8221;.</p>
  
  <p class="indent" pid="e193.0/2" pwmotiontext="yes">That this House declines to give a Second Reading to the Finance (No. 2) Bill because it derives from a Budget that failed to guarantee a pay rise for NHS workers after their unparalleled service over the last year; because it undermines the country&#8217;s economic recovery, targeting household finances by freezing income tax allowances before increasing the rate of corporation tax; because it does nothing to mitigate the effect on family finances of the sharp council tax rise in April; because it contains measures connected with a cut to social security later in the year; and  because it fails to set out the ambitious plan for jobs and growth that is needed to help the country emerge strongly from the worst economic crisis of any major economy.</p>
  
  <p class="indent" pid="e195.2/8" pwmotiontext="yes">&#8220;the biggest two-year business tax cut in modern British history&#8221;,</p>
  
  <p class="indent" pid="e195.2/10" pwmotiontext="yes">&#8220;create a risk of tax avoidance and even potentially fraud as companies essentially try to find ways to dress things up as plant and machinery investment&#8221;,</p>
  
  <p class="indent" pid="e195.2/13" pwmotiontext="yes">&#8220;it will also increase the amount of investment&#8221;.&#8212;[Official Report, <phrase class="date" code="2021-03-09">9 March</phrase> 2021; Vol. 690, c. 641.]</p>
  
  <p class="indent" pid="e195.2/16" pwmotiontext="yes">&#8220;appears well targeted to promote growth in small and medium-sized enterprises.&#8221;</p>
  
  <p class="indent" pid="e196.1/3" pwmotiontext="yes">&#8220;ability to produce talented workers, cutting-edge research and state-of-the-art infrastructure&#8221;.</p>
  
  <p class="indent" pid="e203.0/6" pwmotiontext="yes">&#8220;many public services are due a second, sharp dose of austerity&#8221;</p>
  
  <p class="indent" pid="e203.0/8" pwmotiontext="yes">&#8220;Chancellor&#8217;s spending plans are even tighter than they first appeared.&#8221;</p>
  
  <p class="indent" pid="e203.0/22" pwmotiontext="yes">&#8220;The Annual Investment Allowance is valued by business and it appears well targeted to promote growth in small and medium-sized enterprises. As with all tax reliefs there is likely to be some deadweight cost; but we urge the Government to look favourably on further extension and possibly permanency at the existing level, which would provide welcome certainty to small and medium-sized enterprises.&#8221;</p>
  
  <p class="indent" pid="e203.0/29" pwmotiontext="yes">&#8220;Operators and beneficiaries will be required to commit to adopting Fair Work First criteria and contribute to Scotland&#8217;s just transition to net zero&#8221;.</p>
  
  <p class="indent" pid="e218.0/8" pwmotiontext="yes">&#8220;no amendment&#8221;&#8212;</p>
  
  <p class="indent" pid="e218.0/10" pwmotiontext="yes">&#8220;may be moved unless the relief proposed is covered by one of the Ways and Means resolutions&#8230;Nor may an amendment&#8230;exceed any figure prescribed in the relevant resolution.&#8221;</p>
  
  <p class="indent" pid="e235.2/5" pwmotiontext="yes">&#8220;This clause and Schedule have also been introduced in order to see the responsibility for the obligations within POTAS, and for any failure to comply with them to be placed on the people and entities behind the schemes.&#8221;</p>
  
  <p class="indent" pid="e244.0/8" pwmotiontext="yes">&#8220;the exchequer departments did not set these as measures of success in the Tax Information and Impact Note&#8221;.</p>
  
  <p class="indent" pid="e257.0/4" pwmotiontext="yes">&#8220;an unintended widening of the conditions which determine when a company is an intermediary&#8221;.</p>
  
  <p class="indent" pid="e263.0/6" pwmotiontext="yes">&#8220;our approach to fixing the public finances will be fair&#8221;,</p>
  
  <p class="indent" pid="e263.0/8" pwmotiontext="yes">&#8220;protecting those who cannot.&#8221;&#8212;[Official Report, <phrase class="date" code="2021-03-03">3 March</phrase> 2021; Vol. 690, c. 256.]</p>