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My hon. Friend is making an impassioned and thoughtful contribution. There was no more cruel example of what he has just said than Mr Brown abolishing the 10p tax rate, because that put so many poor people into paying not only a low rate of tax, but quite a high rate of tax, on relatively low earnings. In contrast, my right hon. Friend the Chancellor has taken a significant number of people out of the tax net altogether with this Budget.
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