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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)

I am sure that the hon. Gentleman patronises many of those chip shops on his regular visits to my part of the world—and sometimes to my constituency. I hope that he will go to Brownings the bakers and have a Killie pie, if he has not already had one. The point that he makes does not negate the fact that it is primarily the smaller bakers—the so-called artisan bakeries and those that produce traditional products—that are going to have a problem as a result of this tax. I want to return to my point about whether one or both of my two vegan Killie pies would be VATable. I am unsure whether ““to VAT”” is actually a verb that would provide us with the word ““VATable””. I am, however, aware that the word ““ambient”” has its roots in the Latin word for ““going round””. The Chancellor's reputation, if not his ambitions for the future, seems to be going round in ever-decreasing circles as a result of this furore. The Treasury Committee employed its usual straightforward way with words when it stated:"““We recommend that, where changes to complex areas of taxation are proposed, the greatest possible supporting material be published to allow for greater scrutiny of the possibility of unintended consequences.””" Those are extremely wise words—[Interruption.] I am happy to take an intervention from those on the Government Front Bench who are mocking the wise words of the Treasury Committee.