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Not handouts, but the honouring of commitments honourably given earlier in circumstances which should bring a blush to the cheeks of the hon. Member for Great Grimsby (Mr. Mitchell). It is intended to put no gloss on the statement of economic policy given by the Chancellor of the Exchequer in the debate on the Gracious Speech. The Bill is a short, practical measure, and I hope that it will be welcome to the House. It reaffirms the Government's commitment to continue, as circumstances allow, the reduction in the levels of direct taxation initiated by the previous Administration. I commend the Finance Bill to the House.