Clause 51 - Use of different accounting practices
Finance Bill
10:30 am

Mr John Butterfill (Bournemouth West, Conservative)
I do not think that the hon. Member for Arundel and South Downs strayed particularly wide, in his remarks, of amendments Nos. 96 and 97, although those do, as the hon. Gentleman suggests, go to the heart of clause 51. I am perfectly happy, if the Committee wishes, to allow remarks on the amendments to be extended a little further, on the basis that we shall then have no stand part debate. I see nods of assent, so we shall proceed on that basis.
