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Procedure (Measures Relating to Large Businesses)

Volume 607: debated on Tuesday 22 March 2016


That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may include —

(a) provision requiring publication of tax strategies by bodies which are or are part of a large business, and

(b) provision for imposing special measures on such bodies where there has been persistent unco-operative behaviour in relation to tax matters.