Enterprise relief is the subject of one of the amendments. Does my hon.

The increases in the minimum wage and the living wage have also had a fundamental impact on the earning capacity of people at the lower e

Does my hon.

I am afraid that I really do not see the hon. Lady’s point.

My hon. Friend is completely correct.

That is exactly right. The point may not be specifically germane to the amendments we are debating, but my hon.

My hon. Friend answered the hon. Lady’s intervention better than I did, so I do welcome what he said. Let me sum up.

My hon. Friend is absolutely correct.

It is an enormous pleasure to speak in this Committee stage of the Finance (No.3) Bill, and it is an even greater pleasure to follow the

I thank my hon. Friend for that short intervention.