House of Lords (Members’ Taxation Status) Bill [HL]

It should be HMRC. Those territories have seen the stories flashing round in the press and feel pretty insecure. The taxation situation for them is an individual one. Any Member of the House of Lords who has been here for more than 90 days after midnight—I have forgotten the latest form—will automatically be deemed to be a British resident for tax purposes. I was trying to find a way of saying that if someone is appointed here, they should have a minimum attendance.