Obviously, in all legislation to do with taxation in a broad sense, anti-avoidance is an important component. It crossed my mind that trying to avoid tax cuts would be peculiar, but this is obviously about avoiding excessive claims. It emphasises the importance of proper record keeping, so that small employers do not inadvertently, or possibly deliberately, claim more cuts than they are entitled to. We debated the problem of part-time employees in a previous sitting, and one can imagine all sorts of complications at local level with companies starting up, closing down and starting up again. That happens frequently in the small business field, particularly in construction, as I know from my own constituency. Again, precise records need to be kept so that there is no doubt and so that small business people do not fall into a trap where they might be prosecuted for tax avoidance.