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Orders of the Day — Finance Bill

Part of the debate – in the House of Commons at 5:51 pm on 20th April 2004.

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Photo of Dawn Primarolo Dawn Primarolo Paymaster General (HM Treasury) 5:51 pm, 20th April 2004

I look forward to the right hon. Gentleman's comments on avoidance and the way in which to deal with it. It is incorrect that clause 118 specifically tackles the exploitation of the reliefs that we introduced. It deals with the use of the tax system in ways that were never intended. Such provisions had existed in the tax system previously and were unconnected with the film industry. The clause is therefore not connected with the reliefs that we have given.