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Finance Bill Debates

Alan Dolton editor of Tolley's Tax Cases summarises the Committee of the Whole House debate on the Finance Bill
The Committee of the Whole House began considering its allotted clauses of the Finance Bill on Monday 28 April. Conservative spokesman Mark Hoban (Fareham) began the proceedings by proposing an amendment to Clause 5 to reduce the small companies' rate of corporation tax to 20%. He commented:
'As in the case of the 10p rate which we will debate later the author of the tax increase is not the current Chancellor of the Exchequer but his predecessor — the Prime Minister. As Chancellor during last year's Budget he announced that he would increase the small companies rate from 19 per cent to 22 per cent in three...

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