I believe that I already answered that when I referred to the discussions on differential treatment in section 83XA(6), which deals with the capital gains treatment of structural assets. It is a complex issue, which we are still trying fully to understand, and the best that I can do is repeat that discussions with the ABI will continue in the coming weeks. If I can give more detail to the hon. Gentleman after that, and after further expert consultation, I shall be happy to write him a letter. Pre-empting that would be foolish, however.