Lloyds calls bank tax rise ‘unhelpful’ as Q3 profit nearly doubles■ Rolls-Royce wins £2.5bn government jet engine deal in Budget■ Poundland files to appoint administrators with 12,000 jobs at risk■ Birmingham, Cornwall and North Yorkshire top business rates relief list■ Virgin Atlantic threatens legal action over Heathrow Delta terminal move■ Jeremy Hunt says Healey wasted Budget by putting off hard decisions■