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Ed Balls, Children, Schools and Families Secretary, opened the last day of the debate on the recent Budget. The Shadow Business Secretary, Kenneth Clarke, opened for the Conservative Opposition, and Vince Cable, Shadow Chancellor, for the Liberal Democrats.
At the end of the debate the Commons passed 50 resolutions on various aspects of taxation including national insurance, income and captial gains tax. All these resolutions now become part of the Government's 2010 Finance Bill.
This was presented by Stephen Timms, Financial Secretary to the Treasury and given its first reading. Its second reading will be held after Easter.
Tax measures announced in the Budget, known as the Budget Resolutions, can be approved by the Commons to come into effect in law immediately. But the decisions to agree the resolutions themselves are taken at the end of the debate on the Budget.
Once the Commons has agreed the Budget Resolutions, the Finance Bill - which enacts the Chancellor of the Exchequer's Budget proposals for taxation - starts its passage through Parliament in the same way as any other Bill.
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