Finance Bill — Clause 62 — Digital Reporting and Record-Keeping for VAT — Quarterly Reports — 31 Oct 2017 at 16:30
John Baron MP, Basildon and Billericay voted to allow Her Majesty’s Revenue and Customs to require the provision of Value Added Tax records quarterly.
The majority of MPs voted to allow Her Majesty’s Revenue and Customs to require the provision of Value Added Tax records quarterly.
MPs were considering the Finance Bill.
The amendment rejected in this vote was:
- Amendment: 11, page 79, line 19, at end insert—
- ‘(6A) Regulations under sub-paragraph (5) may not impose mandatory requirements for businesses to generate quarterly updates.”
Had it not been rejected the additional subclause would have been added to a provision within Clause 62 of the Bill providing for amendments to the Value Added Tax Act 1994. The provisions set out when The Commissioners for Her Majesty’s Revenue and Customs may by regulations make provision
about the form in which, and means by which Value Added Tax records are to
be kept and preserved.
The rejected amendment was accompanied by the following explanatory note:
- This amendment provides that any system for quarterly updates to be generated must not be mandatory.
Votes by party, red entries are votes against the majority for that party.
What is Tell? '+1 tell' means that in addition one member of that party was a teller for that division lobby.
What are Boths? An MP can vote both aye and no in the same division. The boths page explains this.
What is Turnout? This is measured against the total membership of the party at the time of the vote.
|Party||Majority (No)||Minority (Aye)||Both||Turnout|
|Con||298 (+2 tell)||0||0||94.6%|
|Lab||0||230 (+2 tell)||0||88.5%|