None the less, it is a notional amount and it is subject to the criticism that was made by the hon. Member for Sedgefield (Mr. Blair). It cannot anticipate the future performance of an employee, so it does not give to the employee the benefits which I think my hon. Friend said the early leaver would gain from the new clause. If that is the case, it would be a good thing, because it is wrong to go as far as my hon. Friend wishes to go.
Although I have great sympathy with the early leaver, it is wrong to go as far as my hon. Friend wishes to go and to impose such substantial obligations on occupational pension schemes as the new clause would do.