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Finance Bill

I am grateful to my hon. Friend for making that point. The code and the tax legislation are there for a purpose. As many Members have said in what has been an interesting debate, provisions are in the legislation for specific purposes. The hon. Member for Falmouth and Camborne (Julia Goldsworthy) is, sadly, no longer in her place; two is the maximum number of Liberal Democrats whom we have seen in the debate. At one point, I wondered whether they rotated to ensure that just one was here. None the less, the point was made that we cannot have it both ways. We cannot aim to address a specific point through tax legislation without having the necessary clauses in the Bill. One has to make sure that the Bill does what it is required to do.