Finance (No. 2) Bill. Committee stage fourth 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). Schedule 8, as amended, agreed to. Clauses 24 to 26 agreed to. Clause 27, discussed with new clause 11 (Review of financial impact of postponement of charge on share exchange in overseas transferee company), agreed to. Clause 28 agreed to. Clause 29, discussed with new clause 12 (First Year Tax Credits: Review of effectiveness), agreed to. Committee adjourned. Written evidence reported to the House.