When you, Sir William, called the hon. Member for Dudley (Mr. Wigg) I could not help the words coming into my mind:
The setting sun and music at the close…is sweetest last.
A Financial Secretary has ex officio during the course of a Finance Bill to say "No" so often that I think some people
come to believe eventually that he likes doing so. It is, therefore, a fortunate chance that I find myself in the position of advising the Committee to accept this, the last new Clause to be proposed at this stage. The hon. Member has made the case showing that it is unreasonable that this contrivance should be excluded from the benefit of the 1949 Act simply because it cannot strictly be defined as "telescopic" in character.