No, there is no general review going on, although we increasingly have to take account of issues that might be raised by European law when we design our legislation, as we have in this case.
Going back to the hon. Gentlemans point about a light touch for UK companies, there could be a danger of that kind because it appeared that UK companies and EU companies were treated differently. We might have run into difficulties on that and we need to ensure that we do not. As he may have been suggesting, from time to time, issues that are raised by court decisions require us to look again at features of the legislation.
I hope that I have satisfied the Committee that the clause is an appropriate measure to sit alongside the dividend exemption that we debated before lunch and I commend it to the Committee.