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Legislative and Regulatory Reform Bill

While my hon. Friend is on the issue about barriers to productivity, will he return to the point made by the right hon. and learned Member for Rushcliffe (Mr. Clarke) about taxation and the climate change levy? Many companies see that levy as a barrier to productivity. In answering the right hon. and learned Gentleman, my hon. Friend referred to clause 5, which is about precluding taxation, but it precludes only the ability to impose or increase taxes. Why does it not include the ability to reduce or delete taxes? If it did so, it would meet the right hon. and learned Gentleman’s point and ensure that such provisions could not be abused.