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Finance (No. 2) Bill. Committee stage fifth 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 30, with clause 31 stand part, discussed with new clause 13 (Review of effectiveness of limit to double taxation relief). Clauses 30 and 31 agreed to. Amendment to clause 32 negatived on division (9 votes to 10). Clauses 32 and 34 agreed to. Clause 35 agreed to. Amendments to schedule 10 negatived on division (9 votes to 10 in each case). Government amendment to schedule 10 agreed to. Schedule 10 agreed to as amended. Clause 36, discussed with new clause 14 (Fixed rate reduction for expenditure on vehicles: review of change to eligibility), agreed to. Clause 37, discussed with new clause 2 (Review of the impact of the removal of the transitional arrangements for carried interest), agreed to. Clause 38 under consideration when Committee adjourned.