Finance Bill

Yes, absolutely—cracking the nut with a sledgehammer. However, I shall address that point in my concluding remarks. The other matter that worried me when I listened to the hon. Member for Chipping Barnet was that of the three institutions that she chose to quote in support of her argument—I am not talking about schedule 3, and she will tell me if I have miscounted—two were not related to the industry. One was the Chartered Institute of Taxation and the other was the Law Society. They are removed from the issue, because they are just practitioners.