I have one question. I am grateful to the Minister for his explanation, but we touched in discussion of an earlier clause on the question of intangibles and he said he would return to the question on clause 45. I want to be clear about what he means in relation to that. I am concerned that intangibles, such as goodwill in a business—for example, when purchasing a hotel—could be disadvantaged by this clause, or are not consistently addressed by this clause. There is an inconsistency in that old goodwill—pre-2002—will be treated as a corporate capital asset and therefore will not suffer a degrouping charge, where post-2002 goodwill could be subject to degrouping charges, so for some businesses the simplification is not as useful as it is for others. I would welcome clarification on goodwill being dealt with as part of this clause.