Finance Bill — New Clause 12 — Report on Tax Advantages Arising From Abusive Tax Arrangements — 1 Jul 2014 at 19:15

The majority of MPs voted against requiring a report setting out further proposals to reduce the tax advantages arising from tax arrangements that are abusive.

MPs were considering the Finance Bill[1]. The proposed new clause which was rejected in this vote stated:

  • “(1) The Chancellor of the Exchequer shall, within six months of this Act receiving Royal Assent, publish and lay before the House of Commons a report setting out further proposals to reduce the tax advantages arising from tax arrangements that are abusive.
  • (2) The report referred to in subsection (1) must in particular include proposals about—
  • (a) the exemption from the obligation to deduct tax on yearly interest in respect of interest received on a quoted Eurobond contained in section 882 of the Income Tax Act 2007;
  • (b) disguised employment in the construction sector; and
  • (c) the use of dormant companies as a means of tax avoidance.
  • (3) The report referred to in subsection (1) must set out the estimated impact of the proposals contained in the report on the total receipts paid to the Exchequer.”


Debate in Parliament | Source |

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Party Summary

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.

PartyMajority (No)Minority (Aye)BothTurnout
Alliance0 10100.0%
Con254 (+1 tell) 0083.6%
DUP0 4050.0%
Green0 10100.0%
Independent0 1050.0%
Lab0 214 (+2 tell)083.7%
LDem42 (+1 tell) 0076.8%
PC0 1033.3%
SDLP0 1033.3%
SNP0 5083.3%
Total:296 228082.1%

Rebel Voters - sorted by party

MPs for which their vote in this division differed from the majority vote of their party. You can see all votes in this division, or every eligible MP who could have voted in this division

Sort by: Name | Constituency | Party | Vote

no rebellions

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