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Jane Kennedy (Financial Secretary, HM Treasury; Liverpool, Wavertree, Labour)

Thank you, Mr. Cook. On the European Union point about non-domiciled spouses, the different treatment of domiciled and non-domiciled spouses can be justified on the grounds of the potential avoidance risk of extending the rate. It is therefore not contrary to the European Union rules, so I hope that the hon. Gentleman will not press his amendment.

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