Pensions Bill

I thank the Minister for that reply, but I cannot actually say that she picked up the points about transparency with any sincerity. I shall ask her one question before I decide what to do about my amendment. She said that the guidance had to be considered, but the authority is not obliged to follow it, and that is what I expected her to say. She then went on to say that it would have to explain its position. Where does the Bill state that when the authority does not comply with the guidance it has to explain its non-compliance?