“(1) The Chancellor of the Exchequer must a review of the expected effects of the provisions of Schedule 5 on payments to the Commissioners, and lay a report of that review before the House of Commons within 6 months of the passing of the Act.
(2) The review under subsection (1) must in particular consider—
(a) the expected change in corporation tax receipts attributable to those provisions, and
(b) the expected change in corporation tax receipts if—
(i) the provisions in Schedule 5 were not brought into force, an