That must be of enormous importance to the hon. Member for Inverness, Nairn, Badenoch and Strathspey (Drew Hendry).

I thank the hon. Lady for the intervention.

I do not know and I really cannot understand it.

It is interesting that the hon. Gentleman talks about “tax avoidance” because there is no tax avoidance in this.

I could recommend to the hon.

It is an honour to follow the right hon.

I shall carry on speaking to you, Mr Deputy Speaker, rather than to the hon. Gentleman, who speaks from a sedentary position.

That must be of enormous importance to the hon. Member for Inverness, Nairn, Badenoch and Strathspey (Drew Hendry).

I thank the hon. Lady for the intervention.

I will give way, as the hon. Gentleman has got back up again.