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Finance Bill

I want to make two further points about the hon. Lady’s speech, then I will gladly give way to her. I congratulate the hon. Lady on extending her brass neck further by apparently making Liberal Democrat policy on the hoof, in proposing biennial Finance Bills. I have not heard a whiff of that before. It was clear, following some penetrating questions from my right hon. Friend the Paymaster General, that that policy was being made on the hoof. The hon. Lady did not seem to understand the difference between a Finance Bill and Budget resolutions, and she really floundered when asked what she would do about the haemorrhage that might occur if an avoidance loophole were suddenly discovered. I have a further reason to question the hon. Lady’s memory. I, too, was on the Public Bill Committee considering the Statistics and Registration Service Bill. She referred to pre-legislative scrutiny, but my recollection is that no outside body availed itself of the new opportunities under the procedure of this House to put forward evidence on that Bill. She was suggesting that such evidence might be taken on a Finance Bill. I understand her point of view, although I am not sure that I agree with it, but to pray in aid a Bill on which no outside body put forward evidence seems to provide rather weak support for her case.