For future drafting, we will use the formula of “HMRC think” when we think that it is appropriate. As the hon. Lady said, that formula is well  established in legislation, in Finance Bills and more widely. Where appropriate, it seems sensible to use it. In this case, we took the view that it was clearer and more transparent to have “HMRC think” in the original drafting. We put it out to consultation on that basis and many were persuaded of our point of view, but some were not. There are still concerns out there, however, which is why we have responded with these amendments. As I explained, in our view, the practical effect of the clause and the schedule will be unaffected by the amendments. I hope that hon. Members feel that they have played an important part and are satisfied with the reframing of the Bill.

On specific examples of special circumstances, the Bill is designed not to reflect circumstances of which we are aware already, otherwise we would have framed the provisions in the clause and schedule in order to deal with that. In a sense, it is a safety valve should such unforeseen circumstances arise where a further reduction is required.

If I may ask your indulgence, Mr. Illsley, I must apologise and provide some clarification to the Committee about something that I mentioned earlier concerning clause 87 and the capacity of the white space on the self-assessment tax form. Having checked the capacity, I find that it is not about 30,000 characters, but 9,180. I apologise to the Committee for that misleading information earlier. I say simply that that figure is still sufficient to contain a short speech by the hon. Member for Rayleigh.