There will be some losers as a result of the personal tax package, but the overall net effect of the changes to the Exchequer will be a cost of about £2.2 billion, so the idea that there will be a greater tax take overall simply does not stand up to real, detailed scrutiny. However, I may not have the answers to technical questions such as that asked by the right hon. Gentleman at my fingertips. I give way to Mr. Heald.
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