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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 think that many Government Members must feel ashamed of this policy, particularly given that it was not in the Conservative party's manifesto. Many people who voted for the Conservatives, particularly pensioners, will be disappointed that they have introduced this policy. We have heard numerous comments from Government Members giving the impression that the policy would affect super-rich pensioners, but, in reality, pensioners on modest incomes will be affected. It is pensioners on incomes between £10,500 and £29,400 who will be affected by the change. I do not think that anyone in this House can really believe that these are rich people; rather, we are talking about people on modest or middle incomes.