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Company Law Reform Bill [HL]

I applaud what my noble friend has said because the code of practice must address this important issue. I do not think it appropriate for this Bill, but what has been said is vital for the rest of the world. They must know where we stand on such vital issues. I do not think for a moment that the Government would dissent from anything that my noble friend has said on the issue. It is wholly inappropriate to include the measure in the Bill, but he made an important point when he argued with great force that the code of practice was very relevant here.