New Clause 5 - Review of reform to the annual investment allowance

Finance Bill – in a Public Bill Committee at 4:45 pm on 17 June 2014.

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‘(1) The Chancellor of the Exchequer shall, within three months of the passing of this Act, undertake a review of the impact on business investment of changes to section 51A of the Capital Allowance Act 2001 made by the Finance Act 2011.

(2) The Chancellor of the Exchequer must publish the report of the review and lay the report before the House.”—(Shabana Mahmood.)

Brought up, and read the First time.

Question put, That the clause be read a Second time.

The Committee divided: Ayes 14, Noes 18.

Division number 18 Decision Time — New Clause 5 - Review of reform to the annual investment allowance

Aye: 14 MPs

No: 18 MPs

Aye: A-Z by last name

No: A-Z by last name

Question accordingly negatived.