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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 7:15 pm on 12th July 2010.

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Photo of Ian Lucas Ian Lucas Shadow Minister (Business and Regulatory Reform) 7:15 pm, 12th July 2010

I commend the hon. Gentleman on tabling the amendment, but will he clarify the reference to

"all other sectors to which corporation tax applies"?

Does he think it would be helpful if that assessment took into account, for example, the effect of the reduction in capital allowances when making judgments about whether that is a wise course to take?

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