Legislative and Regulatory Reform Bill

Clause 5 states:"““Provision under section 2(1) may not impose or increase taxation.””" [Interruption.] Bear with me. It is not possible to use the powers to create a new tax, but it will be possible to reduce a tax if it meets the procedures and safeguards. In practice, however, tax reform would be dealt with in either a Finance Bill or a tax law rewrite project, as the right hon. and learned Gentleman knows. I wonder whether I can move on to administrative inconvenience.