Finance Act 2019 (c. 1)

PART 5 Miscellaneous and final

Reviews

92 Impact 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—

  (a)

  England,

  (b)

  Scotland,

  (c)

  Wales, and

  (d)

  Northern Ireland;

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