I rise briefly to support my hon. Friend the Member for Dover (Mr. Shaw). As he pointed out, about one third of all investment in this country is financed by lease financing. That has formed a key part of the prosperity that has been generated in recent years under this Government.

The thing that concerns me particularly about this aspect of the Finance Bill is that it would appear that the Government are changing the ground rules retrospectively. They are doing so in the case not only of United Kingdom investors, but of foreign investors into the UK.

Money comes in on a large scale from Japan and from European Union countries, and the arrangements have been a key part of what has been on offer from GB Ltd. to persuade Siemens, Toyota and Nissan, for example, either to make or to increase investments here. I find it deeply concerning that the legislation appears to be changing the ground rules retrospectively so that investments and commitments that have already been made will end up costing a great deal more. That could send the wrong message to potential investors.