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I am grateful to hon. Members for those further questions and shall try to deal with them all. The point was raised about how many companies will be affected, in particular by the relaxation of the definition in relation to a permanent establishment test. It is not possible to give an exact number, but we believe that a relatively small number of companies will benefit from that, largely because, under the enterprise investment scheme, investors often want to invest in businesses close to them. It is not therefore likely to have a big impact.
It might help the Committee, and partly respond to some of the other questions, if I highlight the impact of the clause as a whole. The cost is £20 million in 2011-12, rising to £30 million in 2012-13, and £40 million in 2013-14 and 2014-15. That gives an idea of the scale involved. That relates to all aspects of the clause, and I hope that it provides a useful idea of the overall cost of the measures. We should consider it in the context of the cost of the EIS to the Exchequer of £180 million, and the cost of the VCT scheme of £80 million in 2009-10. [Interruption.]