Certainly there would be no difficulty in proposing a reduction to 7s. 6d., which no doubt would be desirable to many hon. Members. For example, in the case of Clause 2 (7) relating to the rate not exceeding £210 and the rate between £210 and not exceeding £360, it would be possible, within appropriate limits, to make Amendments. But no doubt those are not the Amendments which the Opposition want to make. The Opposition want to introduce Amendments dealing with an entirely different subject matter outside the range of Income Tax, and that matter is left out very advisably because there are no proposals relating to it and it is unnecessary to occupy the time of the House discussing it.

Therefore, if there are any relevant matters—and I apologise if I have taken the wrong example with regard to Clause 1—it is possible to devise Amendments, but they would be Amendments which would be undesirable from the point of view of the Opposition in a General Election. The real complaint is that the only Amendments that could be put down would be those that would not be politically desirable from the point of view of the Opposition. The Amendments that it is suggested they may be debarred from putting down are Amendments which have no relevance to the Finance Bill at all. Therefore, we are glad that the matter has been approached in this way, and it appears that the policy of the Government in this matter is accepted generally in the House.