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Finance Bill

I am simply saying to the hon. Gentleman that the issues are difficult and that I am not going to stand here and show what I regard as chutzpah, to say the least. I shall use a politer expression. I am not going to say, "Oh yes, tax simplification is wonderful," and then put myself in a contradictory position, as the hon. Member for South-West Hertfordshire has done. Within a group of three new clauses and an amendment, the hon. Gentleman has one in favour of simplification and two in which he apparently comes down on the side of complexity. These things are difficult. Simply grandstanding and saying, "I believe in tax simplification," and asking me whether I do, does not help the political discourse of this country.