House of Commons – April 19, 2021 – 266

New Clause 25 - Review of freeports “(1) The Chancellor of the Exchequer must review the impact of sections 109 to 111 and schedules 21 and 22 of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act and once a year thereafter. (2) A review under this section must estimate the expected impact of sections 109 to 111 and schedules 21 and 22 on— (a) job creation within the sites designated as freeports and across the UK as a whole, (b) revenue from corporation tax and stamp duty land tax within the sites designated as freeports and across the UK as a whole, (c) levels of artificial tax avoidance and tax evasion across the UK as a whole, (d) levels of criminal activity, (e) the necessary level of staffing for HMRC and the UK Border Force, and (f) departmental spending by HMRC and other departments on enforcement.”—(Abena Oppong-Asare.)