I thank the hon. Gentleman for his support for pension flexibility, which I debated with some of his colleagues and predecessors over many months in the previous Parliament. Inevitably, when a fundamental change is undertaken in how we address these matters, there will be areas that require refinement and correction, and that is what we are doing.

The hon. Gentleman asked about the definition of “dependant”. Hopefully I can reassure him by saying that that will be clarified in the guidance that will be produced. I can also assure him that any typographical errors are being dealt with, with regard to the guidance and so on. We welcome engagement from the CIOT in these matters, as with other matters.

As for paragraph 6(3), I will be—