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

I am grateful to my hon. Friend for making that point on the disparity between rich and poor under the Labour Government. I accept the point made by the hon. Member for Stretford and Urmston (Kate Green), but bringing the UK's top rate of tax in line with other international competitors such as Italy, France and Germany, and cutting corporation tax to the lowest level in the G7, will send out a powerful message that enterprise and aspiration are valued in this country. In the spirit of the Leader of the Opposition's recent Occupy-style hyperbole, I want the 1% to come and occupy and therefore pay tax and create jobs in the UK.