The only way in which I can make it clear is this. I have said that in connection with the administration of this Armament Profits Duty it is proposed that the Ministry of Supply, as soon as the Royal Assent has been given to the Bill, shall issue to contractors and those likely to be concerned an explanatory memorandum on the way in which it is proposed to administer the duty. The hon. Member seemed to suggest the possibility that by a clerical error, say by a stamp not having hit the corner of a contract, somebody might be rendered immune. For the purpose of rendering it more noticeable to the contractor that the contract is an armament contract, it is intended that that fact shall be noted on the contract, and no doubt by accompanying letters and in other ways the notification can be brought home to all concerned. Certainly, it will not be a defence that the contract was not so marked. These provisions are for the purpose of assisting and not hindering the administration of the tax.