Finance Bill

I suggest that we return to this issue another day. However, I do not feel that the Exchequer Secretary has addressed some of the key points. Although it is true that many items are exempt from VAT, some important ones are not, as I highlighted. The issue has not been dealt with adequately this evening, and I will pursue it on another occasion. However, I beg to ask leave to withdraw the amendment. Amendment, by leave, withdrawn. Amendment proposed: 46, in clause 3, page 2, line 17, at end add—