Had the hon. Member waited to the end of my sentence, he would have seen that I said that this is a practice which relates to Customs duties and it is also something which should be applied in the case of the deposits. [An HON. MEMBER: "Why?"] Because exactly the same arguments apply. If hon. Members opposite do not see this, they do not understand the effect of what they are proposing.
If Customs duties are raised in the middle of a contract being fulfilled, goods which have been paid for become more expensive and a worse deal results for the buyers of the goods. Exactly the same sort of principles apply. It has always been necessary to provide certainty, uniformity and a precise point in time from which the new measures would operate.