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Finance Bill

The hon. Gentleman will know that many taxpayers frequently make donations and often understand the need to fill in forms. In other words, it is a practice with which they are familiar and accept as part of their general routine. It is not associated only with admissions but with all sorts of other things that people happen to do relating to charities. Suddenly finding that a separate set of rules applies as people go through the admissions door at the local museum is a significant additional step. This is simply a matter of practicalities. When five or six people are standing in a row to gain admission to a small museum and another crowd arrives behind them, that can be overwhelming. If the Minister believes that the clause is efficient and will work effectively, will he agree to monitor it? If we started to see that the provisions were having an impact on small museums that were unable to realise the funding and benefits that both they and the Minister anticipate, could some intervention be made to deal with that problem? I am willing to accept the provision as a starting point, but I ask for it to be watched because the practicalities may prove more difficult than is currently envisaged.