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Council Tax (New Valuation Lists for England) Bill

I shall help my hon. Friend. I am glad that he made that point, although I do not need to go through 1,000 pages—not yet anyway, unless I am tempted. I zeroed in with my laser-like focus on the very parts of the Act that form the foundation of the Bill from which the amendment flows. He will be able to see that direct connection, as I hope will everyone else in the Chamber. In section 20, we find the genesis of the whole matter that we are discussing. It states:"““The Commissioners of Inland Revenue shall appoint a listing officer for each billing authority.””" We can see immediately that the matters dealt with by the amendment flow from clause 20. Section 21 spells things out:"““The Commissioners of Inland Revenue shall . . . carry out . . . valuations of dwellings in England and Wales””" and"““furnish listing officers with such information obtained in carrying out the valuations or in the exercise of the powers conferred by section 27 below.””" So we can begin to see how we are building up the approach, the philosophy and indeed the bureaucracy—to which we shall return later; it has of course been touched on already.