As a former shadow Treasury Minister, the hon. Gentleman should know that there already is a fiscal border in Northern Ireland. Far from adding to checks, as he will understand, and as the House understands, we are making a considerable move forward by saying that we will allow, by consent, regulatory alignment for sanitary and phytosanitary goods, agrifoods and industrial and manufacturing. That is a pragmatic way forward, and we are doing it by democratic consent. It is a method of solving the issue that should commend itself to moderate opinion in all parts of the House.