Finance Bill

The hon. Gentleman is right to say that the amendment applies to that specific part of the Bill. My point is that the Treasury should perhaps be looking to extend the provision further instead of disapplying it. Does the Treasury intend to respond to the concerns raised by deputy leadership candidates, and does it have any estimate of the extent to which SPVs are being used to minimise stamp duty land tax? I hope that it will look into that issue and perhaps address it in next year’s Finance Bill.