I thank the Minister for giving way so generously. I assume that the reason why the provision has been introduced is that situations have arisen in which what we are discussing has been a problem for people in the adult placement carer scheme and they have been subject to capital gains liability. I assume that the provision is not intended to be retrospective.
Are any cases currently being challenged in which someone has been asked to pay capital gains tax on the disposal of a dwelling house when they are within the adult placement carer scheme? If so, will implementation of the provision affect any of those current disputes? Is the Minister aware of the number of such cases, the amounts involved and whether we can do anything to help people caught up in such a situation?