I'd also refer to the notes that have been prepared, the departmental disclosure statement and regulatory impact assessment, which speaks to the kind of problem definition and what the objectives, as outlined by the Labour Government, were in seeking to implement this piece of law ahead of Christmas. The reasons, as outlined, were, of course, to implement the Labour Party's 2020 election manifesto, but also two key objectives—as bullet pointed at page one for those who are following. It is, firstly, a revenue objective, and secondly, a distributional objective. I'll refer to both of those in turn.