May I remind my hon. Friend of the gentle criticism I made about what is a relevant new field. I am grateful for the concessions that help the marginal fields but I was talking about those developers who have taken the risk and started to develop under the old tax regime. They will not be entitled to the concessions under clause 74, which is unfortunate. I have never understood why the Treasury and my right hon. and learned Friend the Chancellor did not recognise that those who took the risk under the old regime should enjoy similar benefits to those who take risks now, which are lesser risks.