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Procedure (Measures Relating to Large Businesses)

– in the House of Commons at 6:23 pm on 22nd March 2016.

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Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may include —

(a) provision requiring publication of tax strategies by bodies which are or are part of a large business, and

(b) provision for imposing special measures on such bodies where there has been persistent unco-operative behaviour in relation to tax matters.