---

Finance (No. 3) Bill

I wonder whether my hon. Friend has read the article in today's edition of The Guardian entitled ““Accountants attack Osborne's North Sea oil levy””, which reports on the ACCA report that my hon. Friend has just mentioned. It also reports the Chairman of the Treasury Committee as saying:"““Every time we do the unexpected, future business is deterred. It's crucial we construct a tax system around the principles of certainty, simplicity, stability as well as fairness. The only beneficiaries of complex changes are tax accountants and tax lawyers—the very people who are complaining.””"