It strikes me that the hon. Gentleman is making my argument for me in that medical goods have a market value that is readily identifiable. They are a defined set of goods and relatively easy to manage compared with the scope of the goods suggested by the hon. Member for Kingston and Surbiton.
The value and benefit of wanting to extend the existing provisions to land and property is that valuation is relatively easily undertaken and if a charity does not wish to accept a gift and use it for its own purposes, it is relatively easy for it to realise its value and to gain the benefit of the donation.