I do not think that this point is as simple as the hon. and learned Member for Kettering (Mr. Mitchison) has suggested. The option of taxing commercial woodlands under Schedule D or Schedule B will remain for the future. It can be exercised in the future in the same circumstances in which it could be exercised in the past. I realise that it is tempting to accede to the advice of Royal Commissions on occasion, but we must consider what the consequences of doing so would be. One consequence in this case would be that we should change the whole basis of assessment of commercial woodlands, and my right hon. Friend decided that, in the circumstances of this year, he did not wish to do so. That is the principal reason why Schedule B remains.