Clause 159 - Taper relief: assets qualifying as business assets

Part of Finance Bill – in a Public Bill Committee at 10:15 am on 17 June 2003.

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Photo of Dawn Primarolo Dawn Primarolo Paymaster General (HM Treasury) 10:15, 17 June 2003

And my sense of timing. I apologise to the hon. Gentleman. I did not wish to distract him. I absolutely appreciate his point about the cost of Opposition amendments. How could he know the costs until we have seen the amendments and calculated the costs? I offered the explanation that the cost was one reason why I was not convinced by the amendment.

On implementation and costs, the hon. Gentleman will find an explanation of the costings in appendix A2 of the Red Book. However, let me say that I do not provide figures to put him at a disadvantage or to catch him out but as information for the Committee.