Finance Bill

My Lords, perhaps the noble Lord will help me with a problem. How is it a simplification measure to increase the corporation tax paid by incorporated companies from 20 to 22 per cent, while in the same Budget reducing the rate of income tax from 22 per cent to 20 per cent, thus creating a mirror image of the position existing at the moment whereby companies, incorporated or unincorporated, pay tax at 22 per cent? Will not this change add to the burden on some companies and make it more complicated?