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Finance Bill

That issue is at the heart of the amendments, and I simply do not understand the following point. The Minister is engaged in the consultation process, and three specific elements are still to be considered. The Government have promised legislation in 2006, but there are legitimate fears in the industry that action is not being taken rapidly enough and that the Exchequer is losing out in consequence. This process has been going on for many years, and he must draw it to a conclusion. Why have other countries with tax systems comparable to ours managed to deal with the problem, while we have not? That is the question to which I require an answer.