Clause 33 is the third measure in this chapter dealing with loopholes in the loss-relief rules, and I am sure the Minister will describe it in more detail. It is designed to counter loss buying with regard to shell or dormant companies, and it is the third part of the jigsaw of welcome tax avoidance loophole-closing measures.

I want to take this opportunity to ask the Minister for further clarity, either now or in writing when the information is available. In our debate on the previous two clauses, I asked how many companies had been using the loopholes and for how long, and he replied that the number of cases relevant to clause 32 was not readily available. In addition, we do not know when the loophole was first identified and how much revenue has been lost. Through our scrutiny, we seek to find out how the Government have calculated the amount of protected revenue or increased revenue to the Exchequer that will result from the closure of the loophole, and whether that calculation can be relied on. The Opposition support the measures, but it would be useful for the Committee to have further detail on how the figures have been calculated and the number of companies that may be affected.