I am very grateful. I am sure that a student of divinity is about to fire off an email to me and my hon.

I thank my hon. Friend for that intervention, which gets to the point of the debate.

Yes, it is an interesting one.

It is a pleasure to speak in this debate, which is not the first I have ever taken part in on tax avoidance.

That is what we have to the balance in considering this new tax, because we do not want to shut down the entrepreneurial spirit in many c

Normally I thank Opposition Members for their interventions, but that really was quite churlish.

I thank my right hon. Friend for his thoughtful intervention.

That is what absolute poverty measures.

This is about scrutiny.

If the Labour party is so committed to scrutiny of this Bill, how come the Opposition Benches are virtually empty? The hon.