I am very sorry to disappoint the right hon. Gentleman on this occasion. The position with regard to a person who is resident in the United Kingdom would be that he would be taxable upon the interest, the debenture charge, or whatever it may be, which is paid to him. That being so, the English company paying the debenture charge, in the ordinary way, would be entitled, if it were paid out of taxed income, to deduct the tax in paying the resident and retain that tax. If it was not paid out of taxed income, the ordinary Rule 21 would apply and the tax would have to be paid out of tax to the Revenue. My reason for saying we cannot accept this Amendment is that the position is already dealt with under existing legislation.