So I invite the Minister to address that, because if that is the case then I believe that is the second breach of an electoral promise in this bill tonight, because it is making people's family homes subject to a capital gains tax against the many promises that Labour have made in this area. And if it is not that, Minister, then I want to understand why you're doing these tricky changes tonight. Why is it that, having had a tax bill that went through all of the stages of a select committee—all of the examination, all of the submissions—that specifically included reference to the way the main home exclusion was working. In clause 5 we had put some detailed changes through and they had been amended at committee. Why is it that you've chosen to overrule those and put in a new series of amendments in your Supplementary Order Paper? What is it exactly that you're after if not more revenue from capital gains, this time going after people's family homes? So I think that matter needs to be addressed and we need clarity about the basis on which this is happening. I accept that the part does propose a buffer, but the buffer is only for 12 months, and it is not uncommon for people to have one family home, which they live outside of for more than a 12-month period, and I don't think that in those circumstances a reasonable person would expect that they should face a capital gains tax for later sale.