Finance Bill

I am particularly pleased to discuss new clause 2, because I spoke in the debate about air passenger duty on 1 May. Unfortunately, I was not a member of the Committee that considered this year’s Finance Bill Committee—I do not know whether I should call it a Public Bill Committee or a Standing Committee. The hon. Member for Wycombe (Mr. Goodman) has made a speech that is characteristic of his virtues— he displayed diligence, thoroughness, hard work, persistence and civility—but he is absolutely wrong for all the reasons that my hon. Friend the Financial Secretary will explain shortly.