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Finance Bill

I am grateful for that form of protectionism, Sir Michael. I think that I will draw my comments to a crescendo. I thank you, Sir Michael, for your support. It would be interesting if the Minister could give us a little more information about the committee of tax experts that the Government have said they will institute in response to a number of cases—not only the Cadbury-Schweppes case—that are before the European Court of Justice. The likelihood is that the Government will lose the case and that the legislation on controlled foreign companies will be struck down by the court. What are the terms of reference for the committee that the Government will institute as part of its presidency? Obviously there can be wide-ranging implications for Government policy.