Finance Bill

I shall turn to the position of small businesses in a moment, but my hon. Friend raises a legitimate concern: where allowances exist for 25 years or so, long-term decisions are made; any change causes a certain amount of disruption and uncertainty, and there will be losers who may not have anticipated such change. I was raising the issue of changes in allowances that may have been anticipated, which may impose an additional contractual obligation on the Government. I would be grateful to know from the Financial Secretary whether that is a matter of concern.