Post-duty point dilution of wine or made-wine

Part of Finance Bill – in a Public Bill Committee at 10:30 am on 16th June 2020.

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Photo of Kemi Badenoch Kemi Badenoch The Exchequer Secretary 10:30 am, 16th June 2020

I thank the hon. Lady for her intervention. I am not quite sure which chart she is referring to, and I do not accept her comments. We must remember that the purpose of the clause is primarily to close a tax loophole.