New Clause 1 - Review of reliefs on investments

Part of Finance (No. 2) Bill – in a Public Bill Committee at 10:30 am on 11 January 2022.

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“The Government must publish within 12 months of this Act coming into force an assessment of the impact on the tax gap of the reliefs on investments contained in this Act, and of whether those reliefs have increased opportunities for tax evasion and avoidance.”—