International Development (Official Development Assistance Target) Bill

What are we doing here? Are we passing law that affects what the United Kingdom will do in terms of its contribution to overseas aid, making that as stable a target as possible, or are we using legislation to make some declaratory statement about what we are doing internationally? It is very important to recognise the difference between the two. As the mover of this Bill, is my noble friend really saying that he prefers a measure that enables countries such as Luxembourg to appear to meet the target, whereas if they were subject to GDP they would have to contribute almost twice as much? Is he really saying that he is happy with that situation?