Mr John MacGregor (South Norfolk)
Not for the first time, I agree with the hon. Gentleman. I am glad of his suggestion, because my next point is that we need to continue to encourage the investment of personal pensions and occupational schemes by means of up-front tax incentives. There is no up-front tax incentive for basic pension plus, but it will continue for voluntary occupational pension schemes. We need up-front tax incentives to encourage people to make provision for themselves. That is what was so worrying about the failure of the hon. Member for Peckham to answer the question, because that is what we need to continue to do.