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Finance Bill

My hon. Friend makes an important point. The only good thing to come out of the debate was the acknowledgement from the Government that a problem exists. However, as my hon. Friend the Member for Orkney and Shetland pointed out earlier, that acknowledgement was made more than a year ago in Treasury questions. I will at least acknowledge that the Government are sympathetic and that they realise that there is a problem. However, as my hon. Friend said, it is incumbent on the Government to come forward with a solution if they do not like the solution that we have proposed.