I would refer my hon. and gallant Friend to the statements I made on this matter on 20th November and 2nd December last in reply to Questions put by my hon. Friend the Member for Gravesend (Sir I. Albery). I may perhaps call the attention of my hon. and gallant Friend to the fact that it is now open to any company or other trader to purchase Tax Reserve Certificates which, in so far as they are accepted in payment of tax by the company or trader, carry interest and count as capital employed in the business for the purposes of Excess Profits Tax.