My hon. Friend is absolutely right, and that is why people across Scotland should vote for Anas Sarwar and Scottish Labour. Last month I was in Scotland hearing directly from parents about the difference that lifting the two-child limit will make—measures that were opposed by the Conservatives, who would plunge hundreds of thousands of children back into poverty. There is so much more that we could do together if we had a Government in Scotland who were as determined to tackle child poverty as this Labour Government are. It is time for change and a new direction in Scotland.

My hon. Friend is absolutely right, and that is why people across Scotland should vote for Anas Sarwar and Scottish Labour. Last month I was in Scotland hearing directly from parents about the difference that lifting the two-child limit will make—measures that were opposed by the Conservatives, who would plunge hundreds of thousands of children back into poverty. There is so much more that we could do together if we had a Government in Scotland who were as determined to tackle child poverty as this Labour Government are. It is time for change and a new direction in Scotland.

My hon. Friend is right: we must narrow that gap. We are ensuring that large employers, including in the Scottish private sector, publish plans on how they will address the gender pay gap. Of course, I am proud that, alongside my hon. Friend, this Labour Government are delivering the biggest upgrade in workers’ rights in a generation.

My hon. Friend is right: we must narrow that gap. We are ensuring that large employers, including in the Scottish private sector, publish plans on how they will address the gender pay gap. Of course, I am proud that, alongside my hon. Friend, this Labour Government are delivering the biggest upgrade in workers’ rights in a generation.

It is only through delivering a Labour Government in Scotland next year that we will get the change that the hon. Gentleman is seeking. I agree that Scottish education used to be the envy of the world—I spent many a long day speaking to my grandfather about his experience of the Scottish system—but it is only with a Labour Government in Scotland that we will once again see the focus on standards that our disadvantaged young people badly need.

It is only through delivering a Labour Government in Scotland next year that we will get the change that the hon. Gentleman is seeking. I agree that Scottish education used to be the envy of the world—I spent many a long day speaking to my grandfather about his experience of the Scottish system—but it is only with a Labour Government in Scotland that we will once again see the focus on standards that our disadvantaged young people badly need.

Motion to consider. Agreed to on question.

Motion to consider. Agreed to on question.

Report stage second day. New clause 27 (Review of tax reliefs), discussed with new clause 2 (Review of changes to entrepreneurs’ relief), new clause 4 (Structures and buildings allowances: review), and new clause 17 (Review of geographical effects of provisions of Sections 28 to 31), debated and withdrawn. Government new clause 19 (Taxation of coronavirus support payments), discussed with Government new clause 20 (Protected pension age of members re-employed as a result of coronavirus), Government new clause 21 (Modifications of the statutory residence test in connection with coronavirus), Government new clause 22 (Future Fund: EIS and SEIS relief), Government new clause 23 (Interest on unpaid tax in case of disaster etc of national significance), Government new clause 24 (Exceptional circumstances preventing disposal of interest in three year period), Government new clause 25 (HGV road user levy), Government new clause 32 (Enterprise management incentives: qualifying events), Government new schedule 1 (Taxation of coronavirus support payments), new clause 29 (Review of impact of Act on poverty, new clause 10 (Impact of provisions of the Act on child poverty), new clause 3 (Review of changes to capital allowances), new clause 6 (General anti-abuse rule: review of effect on tax revenues), new clause 7 (Call-off stock arrangements: sectoral review of impact), new clause 8 (Review of effects on measures in Act of certain changes in migration levels), new clause 9 (Review of effects on migration of measures in Act), new clause 11 (Assessment of equality impact of measures in Act), new clause 15 (Sectoral review of impact of Act), new clause 16 (Review of effect of Act on tax revenues), new clause 30 (Review of rates of air passenger duty), and amendments. Government new clauses 19 to 25 and 32 agreed to. Government new schedule 1 agreed to. Third reading. Agreed to on question and Bill passed.

Report stage second day. New clause 27 (Review of tax reliefs), discussed with new clause 2 (Review of changes to entrepreneurs’ relief), new clause 4 (Structures and buildings allowances: review), and new clause 17 (Review of geographical effects of provisions of Sections 28 to 31), debated and withdrawn. Government new...

Clauses 51 to 69 agreed to. Schedules 7 to 9 agreed to. Clause 70, discussed with new clause 11 (Digital Services Tax: review of effect on tax revenues), and an amendment. Amendment negatived on division (6 votes to 10). Clauses 70 and 71 agreed to. Written evidence reported to the House.

Clauses 51 to 69 agreed to. Schedules 7 to 9 agreed to. Clause 70, discussed with new clause 11 (Digital Services Tax: review of effect on tax revenues), and an amendment. Amendment negatived on division (6 votes to 10). Clauses 70 and 71 agreed to. Written evidence reported to the...

Clause 21 agreed to. Clause 22, discussed with schedule 2 and new clause 8 (Review of changes to entrepreneurs’ relief), agreed to. Schedule 2 agreed to. Clause 23 agreed to. Clause 24, discussed with new clause 9 (Review of changes to capital allowances) and schedule 3, agreed to. Schedule 3 agreed to. Clauses 25 and 26 agreed to.

Clause 21 agreed to. Clause 22, discussed with schedule 2 and new clause 8 (Review of changes to entrepreneurs’ relief), agreed to. Schedule 2 agreed to. Clause 23 agreed to. Clause 24, discussed with new clause 9 (Review of changes to capital allowances) and schedule 3, agreed to. Schedule 3...

Programme motion agreed to. Written evidence (Reporting to the House) motion agreed to. Clauses 1 to 12 agreed to. Amendment 5 to clause 2 negatived on division (5 votes to 10).

Programme motion agreed to. Written evidence (Reporting to the House) motion agreed to. Clauses 1 to 12 agreed to. Amendment 5 to clause 2 negatived on division (5 votes to 10).