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Finance (No. 3) Bill. Committee stage ninth sitting (morning).

Amendment to clause 39, discussed with other amendments and clause 80 stand part, debated and withdrawn. Other amendments negatived on division (9 votes to 10, in two cases). Clauses 79 and 80 agreed to. Amendment to clause 81, discussed with other amendments, debated and withdrawn. Clause 81 agreed to. Amendment to clause 82, discussed with other amendments, negatived on division (9 votes to 10). Clause 82 agreed to. Amendment to clause 84, discussed with another amendment, and clause 85, debated and withdrawn. Clauses 84 and 85 agreed to. Amendments to clause 86 debated and negatived on division (9 votes to 10, in three cases). Clause 86 agreed to. Clause 87, discussed with new clause 15 (Review of late payment interest rates in respect of promoters of tax avoidance schemes), new clause 16 (Review of late payment interest rates in respect of promoters of tax avoidance schemes (No. 2)), and new clause 17 (Review interest rate equalisation), debated and agreed to. Clause 88, discussed with amendments to schedule 19, agreed to. Amendments to schedule 19 negatived on division (9 votes to 10, in two cases). Schedule 19, and clauses 91 and 92 agreed to. New clause 2 (Review of changes to capital allowances) negatived on division (9 votes to 10). New clause 4 (Comparative review of the expected effects of Schedule 5) negatived on division (9 votes to 10). New clause 16 (Review of late payment interest rates in respect of promoters of tax avoidance schemes (No. 2)) negatived on division (9 votes to 10). New clause 17 (Review interest rate equalisation) negatived on division (9 votes to 10). Bill, as amended, to be reported (Bill 304). Written evidence reported to the House.