Indeed-that is correct. What is more worrying is that linked with that is the Government's failure to provide in the Bill any hope or assistance for British firms that want to compete in the global market and create jobs in the long term. It is a tale of two cities: on the one hand, there is the City of London; on the other, there is Sheffield-what the Deputy Prime Minister called throughout the election, "my city of Sheffield". Well, we have seen what he plans for Sheffield-absolutely nothing. The Government's attitude can be summed up in two words: Sheffield Forgemasters. There is nothing in the Bill or in the Budget that helps manufacturing industry in the long term.
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