Just one moment, please. The Inland Revenue operates, under care and management of the tax system, a very strict division and its websites provide precise information to the taxpayer. I have never heard such a misinformed understanding or description of the Inland Revenue's website or of the services offered to taxpayers through that website. It has absolutely nothing to do with affirmative resolutions. If the hon. Gentleman knew anything about the procedure of the House, he would know that affirmative resolutions cannot be amended. They are only accepted or rejected. Regulations under negative resolution are placed before the House for 21 days so that Members and lobbyists can see them.
The hon. Gentleman also fails to understand that the PAYE system operates on the updating of regulations and has done so under not only this Government but the previous Government. It is an effective way of ensuring that responses are taken on board, regulations are properly drafted and changes can be made to the tax system. Anyone who understood the tax system, the vastness of the work undertaken by the Inland Revenue and the detail of its everyday communication with taxpayers would never make such incorrect statements about its professionalism.