The hon Gentleman has a point which I have always recognised and that is why I was critical of the scheme. I did not want to act as if the problem did not exist. Of the various ways of dealing with it, the incorporation scheme, with all its faults and disadvantages, seemed to me to be the best.
In this spirit I could have accepted the Opposition amendment had it been moved on 10th March and I shall not advise the House to vote against it if it is moved tonight. I regret the necessity for this temporary measure to deal with an existing surplus and I recognise that the long-term solution must be to tackle the surplus at its source.