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Jeremy Browne (Taunton, Liberal Democrat)

I shall be extremely brief. We sometimes have debates by proxy through various interest groups that are knowledgeable in a field making representations to the Government and Opposition. Amendment 176 was suggested by the Chartered Institute of Taxation as a more preferable form of drafting. I want to give the Minister the opportunity to consider what seems to be a reasonable representation and to find out whether he concludes that the proposal is superior to the current drafting.

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