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Finance (No. 2) Bill

To put the matter in perspective, the cases of inadvertent breaches of the rule that have come to our attention number fewer than a dozen. It is a small-scale problem in a minority of VCTs. HMRC will shortly issue guidance that will help cover important aspects of inadvertent breaches. I shall make sure that the hon. Gentleman receives a copy directly. The amendments would prevent us from improving the scheme as we intend. I hope the Opposition will see fit to withdraw them, having had this useful and extended debate. If not, I shall have to ask my hon. Friends to vote them down.