It is good to get some exercise, Sir Nicholas; I am freed from the risk of deep vein thrombosis. Having sat in the Committee so long, I am certainly beginning to feel the effects of jet lag.

I congratulate the hon. Member for Rayleigh on his debut in this Committee and I thank him for the way in which he presented his question and for giving me a little advance notice. I shall give him a very concise answer. As I understand it, the guidance that he asked about has not yet been issued, although our intention is to issue it as soon as possible. However, there may be some confusion about what guidance we are speaking about, so I shall try to clarify that.

On 22 March, an order was issued that was specifically about adding the entitlement to single farm payments to the list of business assets eligible for capital gains roll-over relief. Was that the guidance that the hon. Gentleman was seeking? Basically, an explanatory memorandum was issued with that order back in April. If the hon. Gentleman’s question was on that specific point, then I think that I have taken care of it; but if it was a more general question about guidance and SFP, then I can tell him that the more general guidance has not yet been issued and it is our intention to issue it as quickly as possible. I hope that that answers his question.