In the first place, the tax revenue is coming in extraordinarily well. Every item of Inland Revenue except the Excess Profits Duty equals or exceeds the Budget estimate. The Excess Profits Duty is unlikely to yield in the current year as much as I had anticipated by a sum of £20,000,000. But that is not money lost. It is money which is in assessment, and it will come into payment in the following year. I watch, I will not say with anxiety, but I watch carefully, the arrears of Excess Profits Duty. By the nature of the tax that tax must be collected much later than the ordinary taxes of the year. The nature of the tax, and the method of assessment for accounting periods which end at irregular times, some of them very late in the year for which the tax is imposed, allow no time for assessment and adjustment of disputes before the year closes, so that the payment can only be made in the next year. If I continue to see signs of delays in payment which are not justifiable, I must consider whether I must not ask the House of Commons to impose interest on outstanding obligations. So much for Excess Profits.