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Finance Bill

I was waiting for someone to make that point. I am only surprised that my hon. Friend needed persuading to vote for them. Evidently I have not entirely mastered his psychology: I must pay more attention in future. I entirely agree with my hon. Friend the Member for Christchurch that the way in which the APD rise has been implemented has been—as the Library note confirms— legally and procedurally dubious, to say the least. But I doubt that the Financial Secretary will spring to his feet tonight to announce that the Chancellor has accepted the Select Committee’s reproof and to guarantee that his successor will not implement a tax increase in this way in future without consulting the House first.