Very briefly let me say I do not think my hon. Friend must press me to go beyond the statement made on my behalf by the Financial Secretary and repeated in my own speech. My hon. Friend the Financial Secretary recited to the House the various expedients by which, at the inception of the tax, and still more later in the course of the tax, efforts were made to alleviate hard cases. I am reviewing every one of those cases to see what I can do, with a view to bringing further alleviation under the circumstances of to-day. I am not prepared to pledge myself to any particular course more than I have said. I want to consult, amongst others, the Board of Directors of the Manchester Chamber of Commerce, who have sent me the best Resolution I have had on the subject.