I am interested in the hon. Gentleman’s argument that an HCI industry exists. Is he arguing for a state subsidy for that industry?

I am interested in the hon. Gentleman’s argument that an HCI industry exists. Is he arguing for a state subsidy for that industry?

I am obliged to the hon. Gentleman, who has moved on to the point that I wanted to raise. The problem is his umbrella assertion that there is an HCI industry. I do not readily accept that there is such an industry that will be abolished by the legislation. I...

I am obliged to the hon. Gentleman, who has moved on to the point that I wanted to raise. The problem is his umbrella assertion that there is an HCI industry. I do not readily accept that there is such an industry that will be abolished by the legislation. I...

My hon. Friend is anticipating me by referring to the fact that that small provision exempts from taxation facilities provided by companies that offer eye tests for people who work with visual display units. That is an eminently sensible social measure. Finally, clause 172 deals with the climate change levy,...

My hon. Friend is anticipating me by referring to the fact that that small provision exempts from taxation facilities provided by companies that offer eye tests for people who work with visual display units. That is an eminently sensible social measure. Finally, clause 172 deals with the climate change levy,...

: I was going to make the same point, but does my hon. Friend agree that it goes further? What my right hon. Friend the Chancellor is trying to do, for the sake of fair taxation, is create certainty rather than the uncertainty that would allow tax lawyers and tax...

: I was going to make the same point, but does my hon. Friend agree that it goes further? What my right hon. Friend the Chancellor is trying to do, for the sake of fair taxation, is create certainty rather than the uncertainty that would allow tax lawyers and tax...

Will the hon. Gentleman give way?

Will the hon. Gentleman give way?

The hon. Gentleman misquotes me. I did not say that I had made a speech that was too critical of the Government. I said just that I had made a speech that did not find favour with the usual channels.

The hon. Gentleman misquotes me. I did not say that I had made a speech that was too critical of the Government. I said just that I had made a speech that did not find favour with the usual channels.

Does my right hon. Friend regret, as I do, that all the hard work that the Select Committee put in and all the evidence that it heard were trashed yesterday in a Tory leak to The Times newspaper that misrepresented the evidence that the Committee had heard and what it...

Does my right hon. Friend regret, as I do, that all the hard work that the Select Committee put in and all the evidence that it heard were trashed yesterday in a Tory leak to The Times newspaper that misrepresented the evidence that the Committee had heard and what it...

The right hon. Gentleman is generous in giving way. The hon. Member for South-West Hertfordshire (Mr. Gauke), who is sitting behind him, raised the same issue in the Budget debate. However, he was good enough to accept that defining public sector productivity is difficult. If the right hon. Gentleman accepts...

The right hon. Gentleman is generous in giving way. The hon. Member for South-West Hertfordshire (Mr. Gauke), who is sitting behind him, raised the same issue in the Budget debate. However, he was good enough to accept that defining public sector productivity is difficult. If the right hon. Gentleman accepts...

I question the right hon. Gentleman’s encapsulation of productivity—but if he is right, why has growth occurred year after year since the Government came to office? Next year’s growth is earmarked to increase. Why is that happening against what he would have us believe is a background of declining productivity?

I question the right hon. Gentleman’s encapsulation of productivity—but if he is right, why has growth occurred year after year since the Government came to office? Next year’s growth is earmarked to increase. Why is that happening against what he would have us believe is a background of declining productivity?

My right hon. Friend the Paymaster General has heard my hon. Friend’s suggestion, so I am sure that she will take it into account. There is second, equally sharp divide between the Government and the Opposition. My right hon. Friend the Chancellor of the Exchequer introduced the climate change levy...

My right hon. Friend the Paymaster General has heard my hon. Friend’s suggestion, so I am sure that she will take it into account. There is second, equally sharp divide between the Government and the Opposition. My right hon. Friend the Chancellor of the Exchequer introduced the climate change levy...

I agree. My hon. Friend makes the point and the House has heard it: there is that unholy link between evasion and cost. There is a willingness to deal with a product that inflicts costs on society, but not a willingness to pay the associated dues. The Finance Bill is...

I agree. My hon. Friend makes the point and the House has heard it: there is that unholy link between evasion and cost. There is a willingness to deal with a product that inflicts costs on society, but not a willingness to pay the associated dues. The Finance Bill is...

If we are trading cheap remarks, I suppose that I could say to the hon. Gentleman that he has only just come into the Chamber and has not had the courtesy to take part in the debate. [Interruption.] Well, I must be blind then, because I have been sitting here....

If we are trading cheap remarks, I suppose that I could say to the hon. Gentleman that he has only just come into the Chamber and has not had the courtesy to take part in the debate. [Interruption.] Well, I must be blind then, because I have been sitting here....

Surely not. I look forward to my hon. Friend continuing. The hon. Member for Chipping Barnet did not tell us what she supported. She seemed to be using one of those throwaway phrases that seem convenient for the Opposition but are, in fact, very destructive. I urge the hon. Member...

Surely not. I look forward to my hon. Friend continuing. The hon. Member for Chipping Barnet did not tell us what she supported. She seemed to be using one of those throwaway phrases that seem convenient for the Opposition but are, in fact, very destructive. I urge the hon. Member...

I congratulate the hon. Lady on her industry. The effect of the two speeches was the same. The hon. Member for Runnymede and Weybridge said last year that the Opposition welcomed many measures in the Bill, but would still vote against it—and the hon. Member for Chipping Barnet used exactly...

I congratulate the hon. Lady on her industry. The effect of the two speeches was the same. The hon. Member for Runnymede and Weybridge said last year that the Opposition welcomed many measures in the Bill, but would still vote against it—and the hon. Member for Chipping Barnet used exactly...

That is excellent, but the hon. Lady might have written the other one, too.

That is excellent, but the hon. Lady might have written the other one, too.

I do not know. Perhaps the shadow Chief Secretary would like to intervene to tell us.

I do not know. Perhaps the shadow Chief Secretary would like to intervene to tell us.

I am somewhat confused by the point that the right hon. Gentleman is making. In terms of commercial property versus residential property, in my constituency, there has been a five-year fight to prevent McCarthy and Stone from developing a certain plot, because it is inappropriate development. Many of my constituents...

I am somewhat confused by the point that the right hon. Gentleman is making. In terms of commercial property versus residential property, in my constituency, there has been a five-year fight to prevent McCarthy and Stone from developing a certain plot, because it is inappropriate development. Many of my constituents...

I should make a declaration to the House: this is the second Finance Bill on which I have spoken. I spoke on Second Reading of the Finance Bill last year, and a rude awakening came my way as a result of my speech. I thought that if one made a...

I should make a declaration to the House: this is the second Finance Bill on which I have spoken. I spoke on Second Reading of the Finance Bill last year, and a rude awakening came my way as a result of my speech. I thought that if one made a...

: Subsection (2) of new clause 4 outlines the purpose of the putative tax law commission, but I cannot see anything about tax avoidance. Does the hon. Gentleman think that any review of the tax laws should take account of tax avoidance?

: Subsection (2) of new clause 4 outlines the purpose of the putative tax law commission, but I cannot see anything about tax avoidance. Does the hon. Gentleman think that any review of the tax laws should take account of tax avoidance?

: I am following closely what the hon. Lady is saying, but as the hon. Member for Cities of London and Westminster (Mr. Field) said, the tax law commission, if it came into existence, would not deal with policy. Does she agree that it therefore would not deal with her...

: I am following closely what the hon. Lady is saying, but as the hon. Member for Cities of London and Westminster (Mr. Field) said, the tax law commission, if it came into existence, would not deal with policy. Does she agree that it therefore would not deal with her...