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Clause 1 — Main rate of corporation tax for financial year 2011

Part of Finance Bill – in the House of Commons at 4:45 pm on 12th July 2010.

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Photo of Andrew Love Andrew Love Labour, Edmonton 4:45 pm, 12th July 2010

I thank my hon. Friend for being so generous in giving way. Does he agree with the Institute for Fiscal Studies that the terms of the Budget are likely to make the tax system more complicated, rather than introducing the simplicity that the Government claim is one of the objectives of their Budget?

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