The clause relates to circumstances in which a business is transferred as a going concern, and it amends the VAT Act 1994 in which the transferor retains records. In the debate last year about section 21 of the Finance Act 2006, we considered the issue of records, again for the purposes of tackling MTIC fraud. The Paymaster General made it clear that the burden of additional record keeping would apply only to fraud matters, and that the power should be used specifically to tackle large-scale fraud such as MTIC fraud. She also said that it was impractical to try to limit the scope of the measure with the legal definition of MTIC, but that was none the less the purpose. Does the same thinking apply to clause 99? Will the Financial Secretary confirm that the Paymaster General’s undertaking regarding section 21 of the 2006 Act has been followed through?