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David Gauke (Shadow Minister, Treasury; South West Hertfordshire, Conservative)

I am about to sit down. I might well be satisfied by the Exchequer Secretary’s arguments for the introduction of this process, but it appears to have cost £10 million. We could just have returned to the system we had before. It would be helpful if she could explain that point. Subject to those questions and given that we debated VED at some length in the Committee of the whole House, I have no further remarks.

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