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Pensions Bill

I am very grateful for what the noble Lord said. He has certainly gone further than the Minister went in another place when these or similar amendments were considered. On behalf of the Institute of Chartered Accountants I express thanks to the noble Lord for taking it this far. I am sure that the institute will want to read Hansard and, if necessary, return to his officials to clarify the position. From what I can tell, the outcome he proposed is entirely satisfactory. I beg leave to withdraw the amendment. Amendment, by leave, withdrawn.