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Welfare Reform and Incapacity Benefit

I am somewhat confused about Liberal Democrat policy in respect of the CSA. The party used to favour returning that agency’s responsibilities to the courts, but the hon. Gentleman seems to be proposing that they should be handed over to the Inland Revenue, even though he has spent a large chunk of his speech criticising that agency for its failure to deliver on tax credits. Alternatively, is he just going to tinker at the edges of the problem? After what he has said, I am totally confused about where his party stands.