If I can gently rebuke the Inland Revenue Department, about whom I have the highest regard as a former Minister of Revenue and as a lapsed accountant, I do think 27 officials for a taxation annual rates and remedial matters bill is rather excessive. I did comment to my colleague and friend Nicola Willis in one select committee meeting that the arrival of the tax officials looked like the last scene of a Benny Hill show comedy, where they were all coming in, and I wanted to add music to it. There is, I think, a risk that policy advisers and tax officials become a solution looking for a problem, and I think there are a couple of examples of that in this bill.