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Finance Bill

I am grateful to my hon. Friend the Member for Braintree (Mr. Newmark) for his well-informed contribution. It would be extremely useful if the Government produced some research and analysis, as we need to consider the issue, and that would assist our assessment of the Bill. I shall conclude on that point, and emphasise the fact that the amendments are simple measures that would create a great deal more tax certainty for a valuable new form of investment. They would encourage investment and savings, and they would offer considerable assistance in ensuring that our global financial centre in the City of London remains as competitive and successful as possible.