We have worked closely with Her Majesty's Revenue and Customs on the issue. From the moment that they were put into the public domain, we wrote to people alerting them to the proposals, which appeared first in the white paper and are now in the Pensions Bill. Obviously, we cannot take Parliament for granted and start to change the rules before the law is changed. We must change the law first, and that is the stage at which we will be able to make the change that the right hon. Gentleman suggested. The precedent, under both the previous and present Governments, is that contributions paid at the time should not be refunded, otherwise every time that we introduced a social security policy change we would have to make changes backdated many decades.