Kemi Badenoch has defended calling Chancellor Rachel Reeves "spineless, shameless and completely aimless" during the Budget debate.
The Conservative Party leader accused Reeves of "whining about mansplaining" and "wallowing in self-pity" during their clash in the House of Commons on Wednesday.
Speaking on BBC Political Thinking with Nick Robinson, Badenoch denied crossing into personal abuse and said she "channelled" anger from those impacted by Labour policies.
Her comments came after the chancellor revealed plans to £26billion via tax rises.
Badenoch accused Reeves of breaking promises not to raise taxes and said the chancellor should resign.
"God help us! She is spineless, shameless and completely aimless," Badenoch told MPs.
"Her speech today was an exercise in self-delusion. Today she had an opportunity to apologise and show some humility," she said.
"All we have had is wallowing in self-pity and whining about misogyny and mansplaining.
"So let me explain to the chancellor, woman to woman, that people out there are not complaining because she is female; they are complaining because she is utterly incompetent.
"Real equality means being held to the same standard as everyone else."