House of Commons – April 19, 2021 – 263

New Clause 23 - EQUALITY IMPACT ANALYSIS ‘(1) The Chancellor of the Exchequer must review the equality impact of sections 1 to 5, 24 to 26, 28, 31 to 33, 40 and 86 of this Act 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— (a) the impact of those sections on households at different levels of income, (b) the impact of those sections on people with protected characteristics (within the meaning of the Equality Act 2010), (c) the impact of those sections on the Treasury’s compliance with the public sector equality duty under section 149 of the Equality Act 2010, and (d) the impact of those sections on equality in different parts of the United Kingdom and different regions of England. (3) A review under this section must give a separate analysis in relation to the following matters— (a) income tax, (b) employment income, (c) coronavirus support payments, (d) pension schemes, (e) investments, and (f) inheritance tax. (4) In this section— “parts of the United Kingdom” means— (a) England, (b) Scotland, (c) Wales, and (d) Northern Ireland;

and “regions of England” has the same meaning as that used by the Office for National Statistics.’—(James Murray.)