Finance (No. 2) Bill. Committee stage fifth sitting (morning).

Clause 94, discussed with new clause 7 (Uncertain tax treatment), agreed to. Schedule 15 agreed to as amended. Clauses 95 to 98 agreed to. Clause 99, discussed with new clause 8 (Emissions certificates), agreed to. Schedule 16 agreed to. Clause 100, discussed with new clause 9 (Composition of the Office of Tax Simplification) and new clause 10 (Capacity of the OTS), agreed to. Clauses 101 to 102 agreed to. New clause 1 (Review of reliefs on investments), discussed with new clause 6 (Review of impact of reliefs in Act on the tax gap), debated and withdrawn. New clause 2 (Effect on GDP of international matters in Act, and of whole Act) debated and withdrawn. New clause 4 (Impact of Act on tackling climate change) debated and withdrawn. New clause 12 (Impact of Act on tax burden of hospitality sector) debated and withdrawn. Bill, as amended, to be reported (Bill 225). Written evidence reported to the House.