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Serious Crime Bill [HL]

I know that I am raising matters that have been covered previously, but I have been trying to remember whether any description of a ““person””—because, as the Minister said, ““person”” is a wide expression that is often used in the taxes Acts—that is now in existence is not covered by the Bill, as it is drafted. As the Minister rightly said, it could be a charitable trust or a charitable company, and if one wants to wind that company up or proceed against trustees, provisions already exist for that. Limited liability partnerships, on which I had the questionable privilege of speaking in the other place, are covered. I suspect that the only ““person”” that will be subject to subsection (11)(d) will be something like a limited liability partnership to be created in the future. Can the Minister think of anything at all that exists now that is not covered by the provisions already in the Bill? I understand the reasons for subsection (11)(d), but I cannot remember whether anything exists that is not covered by the Bill as it stands.