I beg to move, That the clause be read a Second time. New clause 1 is an attempt to rectify a small but aggravating injustice in the stamp duty land tax. It is an injustice against the thousands of people who own the leasehold of their property and wish to...

I beg to move, That the clause be read a Second time. New clause 1 is an attempt to rectify a small but aggravating injustice in the stamp duty land tax. It is an injustice against the thousands of people who own the leasehold of their property and wish to...

In the court case, or the special commissioner's case, the fact that section 4A had not been brought into effect meant that it came down to intention. As the hon. Gentleman says, it has not been brought into effect because of the practical difficulties that the Government have identified.

In the court case, or the special commissioner's case, the fact that section 4A had not been brought into effect meant that it came down to intention. As the hon. Gentleman says, it has not been brought into effect because of the practical difficulties that the Government have identified.

I beg to move amendment No. 1A, page 73, line 12, at end insert—

I beg to move amendment No. 1A, page 73, line 12, at end insert—

I thank the Exchequer Secretary for her thanks to me and for an informative answer, which set out the problem. I am not sure whether that was previously on the record, so it is helpful for the Committee to have a better understanding of the problem. I did not realise...

I thank the Exchequer Secretary for her thanks to me and for an informative answer, which set out the problem. I am not sure whether that was previously on the record, so it is helpful for the Committee to have a better understanding of the problem. I did not realise...

My hon. Friend, who is a doughty defender of the rights of Parliament, makes another good point. His comment brings together the first and second parts of my argument, the first being that there seems to have been a rush to get the legislation in place this year, and the...

My hon. Friend, who is a doughty defender of the rights of Parliament, makes another good point. His comment brings together the first and second parts of my argument, the first being that there seems to have been a rush to get the legislation in place this year, and the...

Yes, as I said earlier, the Government's code of conduct states that consultations should last 12 weeks. However, it simply was not possible to do that and to get everything done before the Budget, when the policy was announced. That raises the question whether we are rushing into this somewhat....

Yes, as I said earlier, the Government's code of conduct states that consultations should last 12 weeks. However, it simply was not possible to do that and to get everything done before the Budget, when the policy was announced. That raises the question whether we are rushing into this somewhat....

It is a pleasure to speak on the issue of penalties. As with so much in this year's Finance Bill, we have to go back to last year's Bill to gain a full understanding, although I suspect that we shall not see quite the same drama that we saw in...

It is a pleasure to speak on the issue of penalties. As with so much in this year's Finance Bill, we have to go back to last year's Bill to gain a full understanding, although I suspect that we shall not see quite the same drama that we saw in...

Quite.

Quite.

Sometimes parties in opposition are right. I thought that the Financial Secretary would pick me up on that point, but I did say that the use of such clauses seemed to be more prevalent. That is our concern. They are also more comprehensive. A comparison with last year's Henry VIII...

Sometimes parties in opposition are right. I thought that the Financial Secretary would pick me up on that point, but I did say that the use of such clauses seemed to be more prevalent. That is our concern. They are also more comprehensive. A comparison with last year's Henry VIII...

I shall not make any ill-judged remarks comparing my hon. Friend with Henry VIII.

I shall not make any ill-judged remarks comparing my hon. Friend with Henry VIII.

I am grateful to my hon. Friend, who makes a very good point. To be fair to the Financial Secretary, I must stop trying to put her into embarrassing positions in respect of the Prime Minister's comments, as she had to cope with denials over the losers in the 10p...

I am grateful to my hon. Friend, who makes a very good point. To be fair to the Financial Secretary, I must stop trying to put her into embarrassing positions in respect of the Prime Minister's comments, as she had to cope with denials over the losers in the 10p...

Is the right hon. Lady saying that she was wrong when she raised those points in opposition?

Is the right hon. Lady saying that she was wrong when she raised those points in opposition?

As ever, the Financial Secretary presents her case in a reasonable tone, but I will disappoint her as I have not been convinced by her arguments about protecting Parliament's position in scrutinising legislation in this area or about the concerns that the consultation has been insufficient and the measures have...

As ever, the Financial Secretary presents her case in a reasonable tone, but I will disappoint her as I have not been convinced by her arguments about protecting Parliament's position in scrutinising legislation in this area or about the concerns that the consultation has been insufficient and the measures have...