Finance Bill

I am somewhat reassured by that. I was hoping to ensure that the Bill was consistent in terms of the language used. I think that, under the amendment, there would be a change from the subjective to the objective. I would be quite happy with ““reasonably thinks”” if the Minister wants straightforward language. He is right, however, that the key area of concern has been around clause 96 and the schedule that relates to it and there have been concerns about the use of exactly that language. I and my hon. Friend the Member for Somerton and Frome (Mr. Heath) have tabled amendments on that. I hope that the Minister will accept them when we debate the measure in the Public Bill Committee. I beg to ask leave to withdraw the amendment. Amendment, by leave, withdrawn.