I want to probe the Economic Secretary about his remarks. To some extent I can understand his line of argument, but in a world of double tax treaties the internationalisation of tax and other matters that we have discussed, such as valuations, are part and parcel of the issue. If, for example, a children's charity were offered a holiday home in sunnier climes that would enhance its ability to give a good quality holiday to UK children, then, by virtue of the restriction, which the amendment seeks to address, it would be unable to take control to show that that particular property was of worth to it. That would inhibit its ability to be of service to UK children.
The Economic Secretary may have reservations about the amendment moved by my hon. Friend the
Member for Arundel and South Downs. Nevertheless, if a charity were offered a property or land abroad and said, ''Yes, we think that it would be a useful adjunct to what we are doing,'' and could demonstrate that that relationship clearly fulfilled the point, which my hon. Friend made, that the property or land was not being deposited on it as an ineffective asset, surely in an increasingly mobile world there is a good case to be made for a procedure to allow such a donation to take place. It would not be beyond the wit of man to sanction such useful donations on an exceptional basis.