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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)

At the outset of this debate there was a bit of laughing and joking, but the tone quickly changed as people realised the seriousness of the issue under discussion. The Minister's contribution reminded me of the well-known phrase, ““When you're in a hole, you'd better stop digging””—particularly when Members on the Government Benches are looking so miserable. I hope the Minister has listened to what has been said. In order to be helpful—and recognising that it was, perhaps, lack of attention to detail and unintended consequences, rather than malevolence, that prompted the Government to introduce these proposals, which would affect jobs and the economy—I beg to ask leave to withdraw the clause, but I shall press other new clauses in this group to a Division. Clause, by leave, withdrawn. Seven hours having elapsed since the commencement of proceedings, the proceedings were interrupted (Programme Order, 16 April). The Chair put forthwith the Questions necessary for the disposal of the business to be concluded at that time (Standing Order No. 83D).