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I do not expect the Minister to reply today to my final point, but if she is able to write to me, I would welcome it. On enforcement, there is a reference—which I readily admit I did not entirely understand—to the interaction between the OTSI and HMRC when it comes to powers that the OTSI has for civil enforcement responsibilities and HMRC’s criminal enforcement responsibilities. I understand that these instruments clarify the relationship between the two, but I am interested as to how this operates in practice. I do not expect the Minister to explain that today. During the previous Administration, the noble Lord, Lord Ahmad, facilitated a good briefing with OTSI and Treasury officials on how the sanctions are being implemented—I cannot remember if the Minister was with us, although the noble Lord, Lord Collins, was present. It was extremely useful, and perhaps there would be time for that in the future.