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Finance Bill

As my hon. Friend points out, the whole country is surrounded by water. I think that I understand where the hon. Member for Na h-Eileanan an Iar (Mr. MacNeil) is coming from: obviously, his constituency is a place surrounded by water. I do not know whether, if he put that definition to all hon. Members in the Chamber, they would accept it—but I suspect not. We are faced with an amendment that does not give us the details. We do not have an estimate of what the costs would be. We will not oppose the amendment, but, as it still represents a largely unknown quantity, hon. Members still have some way to go to persuade us to support it.