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Finance Bill

That is eminently sensible and amendment No. 1 is designed to provide such a cost benefit study. I emphasise the six-month delay because the six-month contract is the standard period for many contractor-type relationships. If we are to avoid a position whereby MSCs have to redesign all their payroll arrangements in mid-contract, they need a period in which to phase them in. That was the origin of the proposal for six months, but amendment No. 1 also appears entirely sensible. I hope that the Government will reconsider the matter. I reiterate that we appreciate that there is a genuine problem of tax avoidance. We understand that the Government are responsible for dealing with that and that avoidance—and, indeed, serious criminal evasion in some cases—is happening with the rapid growth of MSCs. Something must be done, but we want to provide a limited opportunity for phasing in and conducting a study and analysis. That is the sensible way in which to deal with the sensitivities of the companies involved.