I have a few questions on the clause. The Minister has indicated that he intends to introduce regulations to bring the measure into effect on 6 April 2012. Will he indicate when he intends to do so? In terms of parliamentary procedure, will they be negative or positive? I think the Minister would also welcome the opportunity to comment on the concerns that have been expressed about the width of the provision once again. I would welcome clarification about who in HMRC has responsibility ultimately for issuing demands for security and how any right of appeal against that demand would be forthcoming. If the Minister can give some pointers on those issues it would be very helpful.