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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. I was coming to that point. I want the Minister to address specifically the point about independent taxation of women. He was shaking his head earlier. I hope he will explain from the Dispatch Box in two minutes' time how he can maintain it. My hon. Friend is right. As I said, there is an issue, thirdly, of complexity being added to the system. Finally, the proposal is completely uneconomic. It will be bad for work incentives. People will think, ““No, I'm not going to do extra hours.”” There will be arguments in families about who does what. It will also mean that some people will refuse promotions. This is no way to make the British economy more efficient.