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    Barry, the budget will not be about 50p rates, but about tobacco.
    I may add it might also be about increasing the price of alcohol drinks, while at the same time complaining that some young people tend to get drunk at the weekend.

    So the answer: increase the price, cash in on it, problem solved.

    If, and I mean if, G. Osborne presents a budget in which he is not taxing tobacco and alcohol far beyond the inflation rate, I'll be mightily astonished.

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