The second point I would make is that the very transactions that would be caught by this provision, even if it were delayed until 1 July, are being negotiated right now. So the sale and purchase of businesses is not something that we do like the sale and purchase of a house. They are often very complex and they involve the calculation of after-tax rates of returns for the potential buyer that would be significantly affected by the failure to agree a purchase price allocation methodology. And if they were to be agreed even, say, in the next four or six weeks, the settlement on the sale and purchase of these taxable assets by 1 July means effectively they are caught then as if it was 1 April.