My Lords, the Government accept that there will be a fall in the rate of economic growth next year. Presumably, they are also aware of the general concern about our prospects as a country. In that light, is it not foolish on the Government's part to depress the economy further by increasing the tax burden on business, especially by changing the capital gains tax regime in a way that will sap enterprise, discourage small businesses and take approximately £2 billion away from businesses over three years?