With regard to taxation of the agriculture industry, I take it that if there are to be changes, effect will have to be given to those changes. Will this involve legislation or will it be dealt with in the forthcoming finance Bill?

I announced a review of taxation of agriculture and the agrifood industry in last year's budget in the same way as I previously announced reviews of taxation of research and development and taxation of the film industry. The intention is to enhance these areas and make sure tax measures actually achieve their purpose, which is to encourage productivity. The review is under way, with a lot of submissions coming in. When the review is finalised, if there are changes to be made, they will be made in the finance Bill which will follow the budget.