Finance Bill

First, I think that my right hon. Friend must deduct pensioners who would gain through increases in personal allowances for pensions from that 3 million. Secondly, a fourth category in addition to the three that he delineated is women aged between 60 and 65 on modest incomes, who will lose out through the abolition of the 10p rate, but who will not gain through the rise in personal tax allowances, because they are not yet 65.