Banking (Special Provisions) Bill

I endorse what my hon. Friend the Member for Aldridge-Brownhills (Mr. Shepherd) and my right hon. Friend the Member for Wokingham (Mr. Redwood) said. The question before us is very simple. The Bill does not have the urgency that the Government seem to claim for it by the means of its introduction, but they are railroading a series of parliamentary conventions. In introducing retrospective legislation, the Government are in fact trying to avoid the prospect of introducing a hybrid Bill by transferring the provisions over to a hybrid instrument—if that is what it turns out to be—while dealing with the matter in a way that will bypass the courts if they can possibly get away with it. All those are matters that require proper consideration in themselves. It is absolutely and abundantly clear that House procedures and conventions on taxation are being overridden by the way that the Government are proceeding. By denying this House and thereby the people affected in the country through the methods that they are employing, all the Government are doing are bringing themselves into total contempt.