In respect of trusts, while I'm on my feet I'll address something that Nicola Willis raised in her second reading contribution, which she said she'd like me to address during the committee stage, which is why we have these powers to get further information from trusts. We've had very strong advice, which we've disclosed to the House in the associated documents, that there is a significant risk that trusts will be used increasingly as an avoidance mechanism. The advice that we had from revenue officials, which we have accepted, is that we should be looking into that. In order to look into that, we need the ability to gather the information, which is not gathered retrospectively; it is gathered prospectively. But the information that is gathered prospectively includes information from yesteryear to compare with current and future practices so that you can see whether there was a pattern of changed behaviour.