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Commons second reading Corporation Tax (Northern Ireland) Bill

27 January 2015 (updated on 27 January 2015)

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MPs debated the second reading of the Corporation Tax (Northern Ireland) Bill in the House of Commons on Tuesday 27 January 2015.

The Secretary of State for Northern Ireland, Mrs Theresa Villiers, opened the debate. Shadow Secretary of State for Northern Ireland, Mr Ivan Lewis, responded on behalf of the Opposition.

The Bill passed without a division and will now be considered by a Public Bill Committee.

Related information

Summary of the Corporation Tax (Northern Ireland) Bill

A Bill to make provision for and in connection with the creation of a Northern Ireland rate of corporation tax.

Progress of the Bill

The Bill was introduced into the House of Commons on 8 January 2015. This is known as the first reading and there was no debate on the Bill at this stage.
 
Keep up to date with all the proceedings and documentation, including amendment papers, on the Corporation Tax (Northern Ireland) Bill and find out how a bill becomes an Act of Parliament.

Related information

House of Commons Library analysis

The House of Commons Library produces briefing papers to inform MPs and their staff of key issues. The papers contain factual information and a range of opinions on each subject, and aim to be politically impartial.

The Library has published a briefing paper for second reading.

What happens at second reading?

At second reading the House debates the whole principle of the bill. It usually takes place no sooner than two weekends after first reading.

The Member in charge or the Minister moves the motion 'that the bill be now read a second time'. MPs then debate the bill.  At the end of the debate the Speaker determines whether there are any objections to the motion being debated and asks for the Ayes and Noes.

Members voice their opinion, and if no objections are made, the bill passes second reading without a vote. If the Speaker believes Members have voiced disagreement, a division is called and a vote taken.

What happens after second reading?

If the motion at second reading is agreed to, the Bill will go to a Public Bill Committee for consideration.

The programme motion would also schedule the report and third reading stages to take place over one day.

Watching proceedings from the public gallery

UK residents and overseas visitors can watch proceedings in the House of Commons by visiting the public gallery.

This article was produced by the Commons Digital Outreach Team. Follow the @HouseofCommons on Twitter for updates on the UK House of Commons Chamber.