division_name: Finance (No. 2) Bill &#8212; Clause 9 - Super-deductions and other temporary first-year allowances
motion: <p class="indent" pid="d765.1/2" pwmotiontext="yes">&#8220;provided that any such company which has more than &#163;1 million in qualifying expenditure must also&#8212;</p>
  
  <p class="indent" pid="d765.1/3" pwmotiontext="yes">(i) adhere to International Labour Organisation convention 98 on the right to organise and collective bargaining,</p>
  
  <p class="indent" pid="d765.1/4" pwmotiontext="yes">(ii) be certified or be in the process of being certified by the Living Wage Foundation as a living wage employer, and</p>
  
  <p class="indent" pid="d765.1/5" pwmotiontext="yes">(iii) not be liable to the digital services tax&#8221;.&#8212;(James Murray.)</p>
  
  <p class="indent" pid="d765.1/6" pwmotiontext="yes">This amendment would, in respect of companies with qualifying expenditure of over &#163;1 million, add conditions relating to ILO convention 98, the living wage and the digital services tax.</p>