Finance (No. 2) Bill

Part of the debate – in the House of Commons at 7:31 pm on 15 April 2013.

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Photo of Ian Swales Ian Swales Liberal Democrat, Redcar 7:31, 15 April 2013

Does the hon. Gentleman recognise that the first two changes in the 40p band were to ensure that 40% taxpayers only got the same amount out of the threshold increase as a basic rate taxpayer? In other words, it was a measure of fairness across the spectrum.