I do not want a wrong impression to be given. The hon. Gentleman will recall that the Chancellor said, quite rightly, that, although he appointed the Richardson Committee in everybody's interests, he had previously expressed some scepticism as to whether a value-added tax would be a good idea for British industry. If the hon. Gentleman looks up my right hon. Friend's views on this he will realise that the tenor of his own remarks may be a little unjust to my right hon. Friend.