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Finance Bill

We thought that, for fairness, it was right to have 2 per cent. across the board this time round, although I note that 90 per cent. of Scotch whisky is exported and that the level of Scotch whisky exports grew by 8 per cent. last year. European rules apply duty in direct proportion to alcohol content for beer and spirits, but the rules do not allow the same application to wine and cider, which accounts for some of the disparities that the right hon. Member for Wokingham talked about. Given those explanations, I ask hon. Members not to press either amendment.