So if there's a business being sold which is part building, part physical assets—vehicles and what have you—and perhaps some intellectual property—client lists and software—the tax treatment of all of those assets is going to be quite different. We know that people are very careful and plan carefully when they sit down and say to the Inland Revenue, "This is how much I paid for my building, which has depreciated at such and such a rate, and this is how much I paid for software, which has depreciated at a much higher rate, and this is what I paid for a fleet of vehicles"—that there are real tax advantages to be had there.