When I requested hon. Members not to continue yesterday, the understanding was that we should try and finish by a quarter past eight, but that, if that was not possible, we should resume at eleven. In the moment or two that are left, may I say, in reply to the hon. Member for Kettering (Mr. Waterson), that I do not propose to levy the tax on that part of the so-called profits of co-operative societies which is returned to purchasers as a dividend or bonus in proportion to their purchases. That would be excluded before the basis of assessment is fixed.