Finance Bill

It is a great pleasure to follow the right hon. Member for Birkenhead (Mr. Field), whose work on the matter is highly regarded by hon. Members on both sides of the House. It is a curious amendment, but it is helpful in giving Members an opportunity to debate these matters. Amendment No. 10 would result in a starting rate of income tax of zero per cent. I know why those who tabled the amendment have proposed that, but presumably if one is paying zero per cent. one is not starting to pay income tax. It is not a starting rate; it is a threshold, but it is a useful device to enable us to discuss these matters.