Member

The Explanatory Notes refer to the tax information and impact note, which we discussed on our first day in Committee. I do not think that any noble Lord who commented on the note then, other than the Minister, regarded it as remotely adequate, because it simply did not give sufficient analysis of the impact of the Bill. The Minister bravely called the note a detailed assessment and asserted that the Government would not publish anything else. That is no way to treat Parliament.