Finance Bill (Except clauses 7 to 18, 41 to 44, 65 to 81, 129, 132 to 136 and 144 to 154 and schedules 2, 3, 11 to 14 and 18 to 22). Committee stage second sitting (afternoon).

Clauses 21 to 49 agreed to, with clauses 37 and 40 agreed to as amended. Clause 40 discussed with Government new clause 7 (Receipts from intellectual property: diverted profits tax), Government new clause 8 (Deduction of income tax at source: intellectual property) and Government new clause 9 (Receipts from intellectual property: territorial scope). Schedule 5 agreed to, as amended. Schedule 7 agreed to.