Dan Tomlinson

I thank the hon. Member for Aberdeen North (Kirsty Blackman) for her remarks, as well as for her scrutiny of this process, which I appreciate no matter where it comes from. The hon. Member is right to flag that this is not the typical process. For future Finance Bills, I will—if I am in my position—endeavour to ensure that Ways and Means motions are not brought at this late stage. She is also right to point out that this debate—although I do not believe that there are any other bobbers—and any debate on the subsequent motion could go on for 45 minutes, and that discussions may ensue. I would be happy to consider the process. This technical amendment allows for the introduction of regulations required as part of the abolition of the lifetime allowance, in order to have a retrospective effect going back to the point when the lifetime allowance was originally abolished. That ensures that the changes we are making operate as intended. It is a small and technical measure, but I take the hon. Member’s point that it adds a new part to the Bill and means that a new resolution has been brought forward. I hope that—notwithstanding the valid points raised by the hon. Member—Members will understand that position, and I commend the motion to the House. Question put and agreed to. Finance (No.2) Bill: Ways and Means (Offshore income gains) Motion made, and Question proposed (Standing Order No. 52(1)(b)), That provision (including provision having effect for the tax year 2025-26) may be made revoking— (a) paragraphs (2) to (5) of regulation 20 of the Offshore Funds (Tax) Regulations 2009, and (b) paragraphs (4) to (6) of regulation 21 of those Regulations.—(Dan Tomlinson.) Question agreed to.