Review

Finance (No. 3) Bill – in a Public Bill Committee at 3:15 pm on 4th December 2018.

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“16 (1) The Chancellor of the Exchequer shall commission a review on the impact of the provisions in this Schedule on the number of individuals and businesses entering into VAT groups.

(2) A report of the review under sub-paragraph (1) must be laid before the House of Commons before 1 April 2020.”

This amendment requires a review of the impact of this measure on the number of individuals and businesses entering into VAT groupings for the purpose of tax planning, and for that review to report by the end of the tax year 2019-20.

Amendment 94, in schedule 17, page 305, line 28, at end insert—