The hon. Gentleman's point about corporation tax, which has been mentioned and which particularly affects companies in Northern Ireland because of the land boundary, has been resisted strongly by the Treasury. Does he agree that the experience of the Irish Republic, where a lot of inward investment has attracted a high percentage of EU inward investment as a result of the low corporation tax rate, proves his point? Corporation tax is an important incentive for firms, and we cannot understand why the Treasury has resisted the idea.
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