---

Amendment of the law

I do not know whether the hon. Gentleman noticed, but one of the key changes in the Budget is that the tax will be implemented by a Labour Government before the general election. I make it very clear that I cannot make a pledge to reverse that—[Hon. Members: "Ah."] No, I cannot make a pledge to reverse that. I do not claim that it is a great idea, but my priority is to avoid tax rises on the many, not tax rises on the few. By the way, Labour MPs had better get used to the phrase, "Labour's tax rises on the many, not Labour's tax rises on the few", because they will hear it a lot between now and the general election.