PART 5Miscellaneous and final

Reviews

92Impact analyses of the anti-avoidance provisions of this Act

1

The Chancellor of the Exchequer must review the impact of—

a

section 15 and Schedule 3,

b

section 16 and Schedule 4,

c

sections 19 and 20,

d

section 22 and Schedule 7,

e

section 23 and Schedule 8,

f

sections 47 and 48, and

g

section 84,

of this Act in accordance with this section and lay a report of that review before the House of Commons within six months of the passing of this Act.

2

A review under this section must consider the impact of those provisions on—

a

child poverty,

b

households at different levels of income,

c

people with protected characteristics (within the meaning of the Equality Act 2010), and

d

different parts of the United Kingdom and different regions of England.

3

In this section—

  • “parts of the United Kingdom” means—

    1. a

      England,

    2. b

      Scotland,

    3. c

      Wales, and

    4. d

      Northern Ireland;

  • “regions of England” has the same meaning as that used by the Office for National Statistics.