Finance (No.2) Bill

On that point, I entirely agree with the Minister. A fundamental part of this is the new capital requirements under Basel 3—some 7% higher for at-risk banks. Does she not agree, however, that a review of bank taxation, along with the Bank commission and the new Basel 3 regulations would be sensible to ensure that we have the balance in the round between taxation and capitalisation, risk and regulation, and supervision both at the UK level and with respect to this rather complicated European structure?