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Finance Bill

The hon. Gentleman makes a fair point. I do not want to stray too far, but there is also a difference between pricing a product competitively and deliberately selling it at less than the cost price to drive competitors out of business. That is a legitimate point. I tried to give a comprehensive answer to the question asked by the hon. Member for South Derbyshire (Mr. Todd), who was insufficiently interested to turn up at the beginning of the debate. What I said was that the impact was experienced differently in different sectors. I thought that that was the case 10 minutes ago, and I still think that it is the case. Before I conclude, I want to deal with the effect on brewers, because Members who are not as familiar with Taunton Deane as I am may not know that there are four distinguished beer brewers in my constituency.