My Lords, once again, I express my thanks to the noble and learned Lord the Attorney-General. I am entirely satisfied that my amendments in this group are an inferior version of the Government's intention to place the draft regulations in the Bill, so I do not intend to move them. That being so, I have no hesitation in supporting and commending the amendment so eloquently moved by the noble and learned Lord. I should have preferred it if he could have added a little more information about some of the administrative procedures that the Government have in mind for HMRC, but I shall not pursue that issue too vigorously, bearing in mind the lateness of our proceedings. I merely repeat that I am extremely grateful to the noble and learned Lord.