Finance Bill

The present wording represents a subjective test, whereas the wording proposed in the amendment represents an objective test. I urge my hon. Friend the Financial Secretary to think very carefully about the Government’s response to the amendment. Following the recent Channel 4 programme and with reference to our previous debate, let me say that a number of my constituents ““think”” that human activity does not contribute to global warming. Personally, I do not ““think”” that those individuals have ““reasonable grounds”” for believing that. There is a difference between the two.