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Finance Bill

I am very pleased to hear that but I am not sure that that is very good news for the right hon. Member for Berwick-upon-Tweed (Sir Alan Beith) to whom I understand the Baroness is now married. However, I take the hon. Gentleman's point. Interestingly, the then Chief Secretary to the Treasury, Michael Portillo, concurred with Mrs Maddock's view. The then Chancellor, who is now the Justice Secretary, recognised that and announced in his Budget speech that there would be a two-stage restriction of the MCA, stating:"““Now that husbands and wives are taxed independently—one of the best taxation reforms in recent years—the married couple's allowance is a bit of an anomaly.””—[Official Report, 30 November 1993; Vol. 233, c. 935.]" The important thing that this demonstrates is that change was taking place under a Conservative Government, and that it was not the wicked previous Labour Government who came up with this idea. However, the change did set off the forces who were arguing that the changes were wrecking marriages. In 1995, a major paper called ““Farewell to the Family”” appeared. It made much of the fact that the measure would change families and discourage people from marrying.