But I want to start with something that hasn't yet been said, about the Supplementary Order Paper (SOP) that has been implemented into this bill, and that is about a broken promise, because, by any measure, a 10-year brightline test is nothing more or less than a capital gains tax on every property but the family home. And what did we hear from the Prime Minister in the previous Parliament? That she would resign before a capital gains tax was implemented. Well, I've got a suggestion for her: she can do just that, because that is exactly what this bill is. It is the implementation of a capital gains tax.