Finance Bill

I am comfortable with a delay or a specific study. However, should not we consider more than exemptions and definitions? Should not we also include provision for a cost benefit analysis? If we are right and a tax liability may fall on a third party, which, as the hon. Member for Chipping Barnet (Mrs. Villiers) said, is uninsurable, the costs would be put on to the final user—largely Departments and local authority departments. Should not such consideration be made in the study during the suggested delay?