The clause relates to the benefits code. My understanding is that there are something like 155 sections in the Income Tax (Earnings and Pensions) Act 2003 that apply to the taxation of benefits other than shares. Clearly, this is a hugely complicated area of the law; indeed, that is presumably the cause of the anomaly that the clause seeks to eradicate. Given that, may I ask what consideration the Treasury is giving to simplifying this area of the tax code?