Finance (No. 2) Bill. Committee stage sixth 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). Amendment to clause 38 agreed to. Another amendment negatived on division (9 votes to 10). Clause 38 agreed to as amended. Clause 39, discussed with new clause 1 (Review of retrospective VAT refunds for the Scottish Fire and Rescue Service, and the Scottish Police Authority), agreed to. Clause 42, discussed with new clause 15 (Landfill tax disposals: review of changes to disposals within charge), agreed to. Clause 43, discussed with new clause 16 (Review of changes to rates of air passenger duty), agreed to. Clause 44 agreed to. Clause 45, discussed with new clause 17 (Review of changes to rates of duty on tobacco products), agreed to. Clause 46 and 47 agreed to. Clauses 48 to 50 agreed to. New clause 1 (Review of retrospective VAT refunds for the Scottish Fire and Rescue Service and the Scottish Police Authority) negatived on division (9 votes to 10). New clause 4 (Review of the impact of increasing Research and Development Expenditure Credit) negatived on division (9 votes to 10). New clause 8 (EIS, SEIS, SI and VCT reliefs: review of operation) negatived on division (9 votes to 10). New clause 9 (Review of change to level of research and development expenditure credit) negatived on division (9 votes to 10). New clause 11 (Review of financial impact of postponement of charge on share exchange in overseas transferee company) negatived on division (9 votes to 10). New clause 12 (First Year Tax Credits: Review of effectiveness) negatived on division (9 votes to 10). New clause 13 (Review of effectiveness of limit to double taxation relief) negatived on division. New clause 14 (Fixed rate deduction for expenditure on vehicles: review of change to eligibility) negatived on division (9 votes to 10). New clause 15 (Landfill Tax disposals: review of changes to disposals within charge) negatived on division (7 votes to 10). Bill reported with amendments (Bill 151). Written evidence reported to the House.