I am grateful to the hon. Gentleman for proposing a change to the commencement provisions in order to improve the
consistency of their application. However, his amendment would make the commencement date different from the start of the assessment year. The year of assessment starts on 6 April, in contrast to the financial year, which begins on 1 April. However, Government amendments Nos. 81 and 82 would achieve the same objective as amendment No. 26, but in a way that keeps the introduction of the new rules as simple as possible by aligning the commencement date with the start of the assessment year. In those circumstances, I ask the hon. Gentleman to withdraw his amendment and count this debate as a score draw. I commend the Government amendments to the Committee.