Finance Bill

I thank the hon. Gentleman for those remarks. I am obviously sorry that we were not able to introduce the amendments in Committee, but we were able to engage fully with the company concerned only after Committee. That has led to the clarifying amendments before us, with which I understand the company is completely happy, so I hope that we are all square on that. Amendment No. 32 would introduce the power to allow tax rules to be made by Treasury order for a small and specialised class of insurers in respect of insurance special purpose vehicles. I did not pick up the precise point that the hon. Gentleman made, so if he would like to intervene now, I shall try again.