It's generous in the sense that it allows you to look at two financial years, but you have to make the choice against which preceding company's year you will use it, and that is an issue both in terms of the accessibility of the tax deductibility, but also it actually brings into play a lot of the implementation issues. This is where we should've had scrutiny in the Finance and Expenditure Committee, because if you anticipate that you're going to make a tax loss in either the 2019 or the 2020 or 2021 income year, you will need to reassess or re-estimate your tax in the preceding year. So that's OK, but for those doing so, you're potentially at risk for use of money at 8.6 percent, and the issue with that is that you need to make a re-estimate of the 2020 tax year now before you can carry it back to 2019, and you have to do it before 7 May, which is only in a few days' time. So if you're going to apply it for this financial year, in the next seven days you are required to sit down and re-estimate your profit or your loss and actually then go and make an adjustment through the IRD. Now, that's not easy, and that's not easy particularly in the environment that many people find themselves where they don't know what the current trading is—if they're a retailer, haven't even reopened, and they're probably not going to reopen before 7 May. So it places on those entities a lot of concern and administration burden, right at a time when they're probably more worried about how they're going to survive.