Clause 4 - Charge and main rate for financial year 2014

Part of Finance (No. 2) Bill – in a Public Bill Committee at 2:30 pm on 25 April 2013.

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Amendment proposed (this day): 1, in clause 4, page 2, line 19, at end add—

‘(4) The Chancellor of the Exchequer shall instruct the Office for Tax Simplification to publish by 31 March 2014 a report setting out proposals for a new, simplified Corporation Tax code, specifically addressing the potential for a simpler tax code to reduce tax avoidance, and the Chancellor shall place a copy of the report in the House of Commons Library.’.—(Nigel Mills.)