I hope that I shall not be misunderstood if I say that I am glad to see the hon. Member for Scarborough and Whitby (Mr. Michael Shaw) back in the House if only to give me the opportunity of replying to him in the debate.
I have listened with interest to the debate, and I should like to remind the Conservative Party that they were defeated in the General Election and that they must realise that, together with the Liberal Party, they form a minority in the House. This is a fact which they must not forget when giving advice to the Government because they must leave it as advice and not give it in the way in which they have given it for so long—as if they own the roost.
The hon. Member believes that professional fees are necessary. I will not question that argument now but I will relate it to another subject which I shall introduce, and I hope that he will permit me to leave it till then.
He spoke about Capital Gains Tax and Corporation Tax. We could not have had one without the other. We could not have had Capital Gains Tax alone or Corporation Tax alone. These two taxes were introduced together as part and parcel of a tax system to touch the individual and to touch the corporate body.
Many hon. Members opposite have spoken about the effect of the Selective Employment Tax on agriculture. May I remind them that before the election the Conservative Party were advocating a new system of agricultural pricing to bring their policy into line with the agricultural policy of the Common Market. The hon. Member has forgotten that.