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Finance Bill

The point of introducing the hon. Lady’s argument was that I have heard the Minister speak on this subject many times in the past, and I have yet to be convinced by what he has said. The hon. Lady has obviously read the different speech that he is going to make in response to this debate. In essence, we have caught the Minister in a pincer movement. If he accepts that principles should be attached to retrospective legislation, and that those should be enacted in statute for the protection of the public and to introduce certainty, the two categories set out in the new clause tabled by my hon. Friend the Member for Wycombe make that clear. If the Minister thinks that an extra category should be included, let him say so. The problem with new clause 2 is that it is only declaratory—it would be possible for the Minister to make a certificate that a piece of legislation would be retrospective, notwithstanding those two principles. My alternative new clause would prohibit the introduction of retrospective legislation that did not comply with those two principles. Whichever way the Minister argues, we will get him. I am grateful to my hon. Friend the Member for Wycombe—the work that we have done together augurs well for the work that we will continue to do together when we get into government.