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Finance Bill

The hon. Gentleman makes an important point about whom we are targeting and the level of control. I remember that the changes that corporate governance control measures introduced got people to examine some of their businesses in more detail. I am conscious of his point about the very largest companies, but I am not sure whether we are considering only those companies. The regulatory impact assessment states:""Turnover—more than £22.8 million""Balance sheet total—more than £11.4 million""Employees total—more than 250"." What constitutes "large" for the Government is therefore relatively small.