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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 6:15 pm on 12th July 2010.

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Kwasi Kwarteng Conservative, Spelthorne 6:15 pm, 12th July 2010

What was said was that simplicity aided the avoidance of loopholes, and that complexity led to more loopholes. The hon. Gentleman has just contradicted that.

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Hansard source (Citation: HC Deb, 12 July 2010, c709)