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(Clauses 1, 4, 8, 189 and 209, Schedules 1, 23 and 33, and certain new Clauses and new Schedules relating to value added tax)

Just one moment. However, I say to Government Members that if they do that, they will further exacerbate the gap between peripheral parts of the economy—places such as the Rhondda and the Vale of Glamorgan—and the south-east of England and London. That will undermine the very competitiveness that the hon. Member for South West Norfolk is trying to advance. I also disagree with the move that the Government are making because, politically, it sanctions the process of avoiding paying tax, in which some wealthy people have engaged. I have not been in this place for that long—just for 11 years—but in that time I have heard an awful lot of Chancellors say, ““The solution to this is to close a tax loophole.”” However many times we try to close these loopholes, wealthy people will still employ accountants to try to minimise how much tax they pay. I would prefer to live in a country where the vast majority of wealthy people said, ““You know what, I am a wealthy person and I want to contribute my fair share. However easily I can legally avoid paying tax, I actually want to pay my fair contribution.””