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There was no doubt that Gordon Brown's eleventh Budget would be his last. He joked that the last person to present a twelfth was Gladstone, who only managed the feat by combining the offices of Chancellor and Prime Minister. He appeared to disapprove of that idea, but went on to announce a large number of changes that will take effect in one, two or even three years' time - after he has moved next door. Whoever takes on his job will find half the next Budget speech already written and filed under "pending".
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