I respect the ruling of the Chair but it is a shame because that was of real interest to me. However, there are Scottish Members present in the Committee and, if they choose to make a contribution that is in order while I am speaking, I will do my best to answer any questions that they may have. I see that the Government Whips are giving them advice.

I say in all seriousness that the Government have been very light on detail as to how the measure will operate in Scotland. They have said in essence that they will leave all that to the Scottish Executive, although, as I understand it, this being taxation, it would be a UK  measure, so the Government could in theory impose that on Scotland, even if the Scottish Executive were of the opinion that it would not work well or be in the interests of the people of Scotland.