Clause 48
Finance Bill
5:45 pm
John Healey (Financial Secretary, HM Treasury; Wentworth, Labour)
I thought that that was what the hon. Gentleman meant, but it was not quite what he said.
In a sense, the approach that we have taken is the established approach in the tax system. Clause 48 makes a minor amendment. It does not seem sensible at this point to make such a significant amendment as that which the hon. Gentleman has suggested.