Restrictions on trade loss relief for partners

Question proposed, That the clause stand part of the Bill.

The Opposition have grave concerns about the provisions in schedule 4, which is implemented by the clause. I shall address my remarks to that schedule in due course, but I wanted to put it on record that the fact that we shall not vote against the clause is not a reflection of our concerns, as we are very concerned about the matters raised.

Question put and agreed to.

Clause 26 ordered to stand part of the Bill.