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Part of Finance (No. 3) Bill – in the House of Commons at 4:45 pm on 19th November 2018.

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Photo of Julian Knight Julian Knight Conservative, Solihull 4:45 pm, 19th November 2018

My hon. Friend is correct. The very recent change will benefit basic rate taxpayers to the tune of £120 a year—a direct tax cut for millions of hard-working Britons—and that is to be welcomed.