Finance Bill

The hon. Gentleman nods, and I look forward to hearing what he says. He therefore may wish to reflect on this point. If the amendment is a genuine attempt to take issue with the substance of schedule 3, the debate should be about the contents of schedule 3, not about its start date, as I have indicated. What I am saying is that this is a peculiar and artificial debate. The debate that we need to have is on the detail of schedule 3, which I am sure we will come to in due course. The hon. Member for Chipping Barnet also said that there need to be further discussions. In my limited experience of reviewing such matters—I shall of course be corrected from the Front Bench if I am wrong—HMRC does just that, always keeping them under review and always being prepared to seek further discussions as events unfold. Her point is therefore not really an argument for delay.