Shadow Chancellor Anneliese Dodds has said she did not back an immediate rise in corporation tax.
Speaking to the BBC's Andrew Marr, she said changes to the tax system have been needed "for a very long time" - but now was not the moment for tax increases.
And she said the opposition "will look favourably at any long term plan on corporation tax", but she was "concerned" about any additional taxes on business right now.
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