Finance Bill

That is the spirit in which the Financial Secretary has approached our proceedings throughout. The Government's approach to this legislation has not been great, and all parties will learn from it. In the interests of compliance with the tax system, we need to ensure that people know what they are meant to comply with, and future legislation should be subject to better and earlier consultation. We need to get that right as soon as possible, because I fear that come this time next year we will still be talking about amendments to the schedule.