With respect, this is not a matter for the courts, and I cannot think why the hon. Gentleman should think that it is. The question is whether this form of charge, rent, interest—call it what we will—should or should not be a deduction from Income Tax. The Financial Secretary said, and it seems sense, that it should be decided on whether it is to be regarded as a charge to income or as a rent on land. So be it—but what court is to decide that? I should not have thought that to be a question that a court could decide. It must be a matter for Parliament.