[HON. MEMBEES: "Divide!"] I will not take up the time of the House, except to ask the Chancellor of the Exchequer one question, and that is in connection with the standard of profit, the datum line. It has been pointed out in the course of the Debate to-day that a great many firms are in a very unfavourable position. Will the right hon. Gentleman, when he comes to the Finance Bill, give these firms substantial relief—these firms which, through no fault of their own, stand in this unfavourable position? Will he give them relief so that their standard may be raised to a level with other firms of equal position and of equal earning power? This is one of the great grievances which is rankling in the people's minds. [HON.