Amendment No. 26 would correct what I believe to be a potential error in the transitional provisions: line 36 of the clause refers to 6 April 2004, but it should refer to 1 April 2004. If it does not, the transitional provisions will not operate correctly for periods of account beginning on or after 1 April. I am aware of the Government's amendment, but it relates to a line further down. However, the fact that they have tabled the amendment suggests that the mention of 6 April was intentional, so I look forward to hearing the purpose behind that.