Finance (No. 2) Bill. Committee stage third sitting (morning).

(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 18 agreed to. Clause 19, discussed with new clause 4 (Review of the impact of increasing Research Development Expenditure Credit) and new clause 9 (Review of change to level of research and development expenditure credit), agreed to. Clauses 20 to 23 agreed to. Schedule 6 agreed to. Amendment to Schedule 7 negatived on division (9 votes to 10). Schedule 7 agreed to. Committee adjourned.