Finance (No. 2) Bill. Committee stage second sitting (afternoon).

(Except clause 8; clause 33 and schedule 9; clauses 40 and 41 and schedule 11; new clauses or new schedules relating to the income tax treatment of armed forces’ accommodation allowances, the bank levy, stamp duty land tax, the effect of the Bill on equality, or the effect of the Bill on tax avoidance or evasion). Clause 13, discussed with schedule 3 and amendments, agreed to. Amendment to schedule 3 negatived on division (9 votes to 10). Schedule 3 agreed to. Clause 14, discussed with clauses 15 to 17 stand part, schedule 4, Government amendment to schedule 5, new clause 6 (Review of risk to capital charges), new clause 7 (Review of changes to EIS and VCT reliefs for knowledge-intensive companies), and new clause 8 (EIS, SEIS, SI and VCT reliefs: review of operation). Clauses 14 to 17 agreed to. Schedule 4 agreed to. Government amendment to schedule 5 agreed to. Schedule 5 agreed to as amended. Written evidence reported to the House.