Corporation Tax (Northern Ireland) Bill

I hesitate, Madam Deputy Speaker, to stray too far from the terms of the Bill, but the Financial Secretary is well aware that our manifesto commitment is to raise the headline rate of corporation tax from 20% to 21% and to put every single penny of that money towards a cut and then a freeze in business rates, which will primarily benefit small and medium-sized businesses. Will he at least acknowledge that that is a business-friendly measure?