Finance Bill (Except clauses 7 to 18, 41 to 44, 65 to 81, 129, 132 to 136 and 144 to 154 and schedules 2, 3, 11 to 14 and 18 to 22). Committee stage sixth sitting (afternoon).

Clauses 126 to 131, 137 to 143, 155 to 179 agreed to. Schedules 17 and 23 to 25 agreed to. Government new clause 7 (Receipts from intellectual property: diverted profits tax), agreed to. Government new clause 8 (Deduction of income tax at source: intellectual property), agreed to. Government new clause 9 (Receipts from intellectual property: territorial scope), agreed to. Government new clause 10 (Stamp duty: acquisition of target company's share capital), agreed to. Government new clause 11 (Corporation tax: territorial scope etc), discussed with Government new clauses 12 to 17, agreed to. Government new clause 12 (Corporation tax: transactions in UK land), agreed to. Government new clause 13 (Income tax: territorial scope etc), agreed to. Government new clause 14 (Income tax: transactions in UK land), agreed to. Government new clause 15 (Pre-trading expenses), agreed to. Government new clause 16 (Commencement and transitional provision: sections (Corporation tax: territorial scope etc), (Corporation tax: transactions in UK land) and (Pre-trading expenses)), agreed to. Government new clause 17 (Commencement and transitional provision: sections (Income tax: transactions in UK land) and (Income tax: territorial scope etc)), agreed to. New clause 1 (VAT treatment of the Scottish Police Authority and the Scottish Fire and Rescue Service), debated and withdrawn. New clause 2 (Review of the apprenticeship levy) withdrawn (debated during the committee's fourth sitting 5 July). New clause 3 (Corporation tax treatment of the oil and gas industry) withdrawn (debated during the committee's third sitting 5 July). New clause 4 (Fuel duty regulator regime), negatived on division (5 votes to 11). New clause 5 debated and withdrawn. New clause 6 (Oil and gas: decommissioning contracts), negatived on division (5 votes to 11). Written evidence reported to the House. Bill, as amended, to be reported (Bill 47).