Finance Bill

I do not intend to detain the House and impede the speedy progress that we have achieved so far. I am grateful for the Financial Secretary’s comments about new clause 1 and the fact that he accepts the principle behind it. Indeed, in his letter to my hon. Friend the Member for Chipping Barnet (Mrs. Villiers), he acknowledged that it was a valid change. I do not wish to have a row about whose drafting is better; I fully accept new clause 13. I do not know whether it is a sign of a new, listening Government or whether it is a sign of a new, listening Treasury. None the less, new clause 13 is welcome, and consequently the Opposition have no intention to press new clause 1 further.