I am touched by the Chief Secretary's diffidence in suggesting that my amendment might be technically defective. These were suggestions that he made at various intervals in Committee, and I am well inured to this kind of criticism—although I did not expect it on this occasion.

However, I do not wish to detain the House. The hon. Gentleman has made a generous concession which I am sure will meet the justice of this case. Although I am not happy about administrative concessions, I agree that this is such a small and narrow point that it may be appropriate to deal with it by the Chief Secretary at a later stage proposing—not on his Finance Bill—a more far-reaching amendment.

On that basis, I beg to ask leave to withdraw the amendment.