Finance Bill

I am sure that it is possible, but I do not know whether that precise matter is in the terms of reference of the review. As I said, the work programme will not be published until the new Commission is in place. I am sure that Members will appreciate that changes to the European excise rules governing alcohol duties require unanimous agreement from all 27 member states, so it could be a long process. Given the points that I have made, not least about the legal constraints in the current EU directives and the fiscal consequences of the amendment, I ask the hon. Member for Taunton to withdraw it.