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Business Rate Supplements Bill

My Lords, I congratulate the noble Lord, Lord Jenkin, on pursuing this matter with such doggedness. In response to the last point made by the noble Lord, Lord Bates, I would have thought that if a contribution is not in the interests of a business, it is likely to be ultra vires and the directors in the case of a company would be acting in breach of their fiduciary duties. I have one question for the noble Lord, Lord Davies. Will it be possible or practicable—I am particularly concerned about "possible"—for the local authority to assess the impact on contributions when dealing with a variety of taxpayers? Within the drafting of the provision and the requirements of the prospectus, is it possible to assess the likely impact when the position may vary between different taxpayers?