The hon. Gentleman is right, of course. There are different issues and there will be a number of kinds of behaviour. There has been talk of people going for capital gains. There will be a variety of different behavioural responses that people will perfectly appropriately pursue. My point was that the figures, such as those discussed in the Treasury Committee, relate to that variety as a whole. That is the basis on which the assessment has been made. I have no doubt that the individual steps were looked at when that assessment was put together, but the figures that have been set out relate to the measures as a whole.