There is a risk that we could go back to the bad old days, where there were a lot of transactions which were motivated by people taking advantage of historic losses and changing the nature of the business to take advantage of the tax loss rather than to capitalise the business that was already going on, and Inland Revenue is alert to those risks and has already signalled to the taxpaying community, and the advisers of that tax community, if that proves to be a problem in practice and that we see a return to loss-trading which is not for the benefit of growing the existing business of the company, then they'll look at tightening up the rules.