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

I apologise to the noble Lord, Lord Wallace, and to the mover of the amendment for being late, but I have listened to what my noble friend had to say and I really worry for the noble Lord, Lord Wallace. What my noble friend is saying is entirely in line with the amendment. If the noble Lord, Lord Wallace, would be good enough to look at the amendment, he will find that paragraph (x) includes the Pitcairn, Henderson, Ducie and Oeno Islands. I was fascinated to know why those islands will be specified as British for tax purposes. I am sorry if that is surprising to the noble Lord, Lord Oakeshott, who pays considerable attention to detail, but it has been explained by my noble friend. I am certain that my noble friend will not take long and has no intention of abusing the House.