Finance Bill

May I gently suggest to the hon. Gentleman that he is over-egging the pudding? Labour Members might take on board his point—although we might not agree with every particular of it—in respect of SIPPs or the incorporation issue when some individuals and organisations said at the time, ““Do you realise that such-and-such a change could lead to such-and-such a consequence?”” My somewhat hazy recollection from having served on the Finance Bill Standing Committee in 2004 is the same as that of the hon. Member for Fareham (Mr. Hoban): no one was making that point. The hon. Member for South-West Hertfordshire (Mr. Gauke) talks about resources in opposition, and I understand that point. However, any Member who has served on the Finance Bill Standing Committee, as he has, knows that members of that Committee get bombarded—quite properly in a democracy—with submissions from outside organisations, such as the Chartered Institute of Taxation, setting out their views on the proposed legislation. I stand to be corrected, but I do not think that there were any such submissions about this change in 2004, so it differs from the other two issues to which the hon. Gentleman has referred, which is why I suggest that he is over-egging the pudding.