Member

I understand that Amendment 40, proposed by the noble Lord, Lord Murray, seeks to ensure that there is tax relief for specific security investments, but a tax relief scheme is neither appropriate nor required. The Government will not support the amendment, but I understand why he brought it forward: to have this discussion. We have previously heard the argument about costs, but they are reasonable, proportionate and can be met without the worries that the noble Lord expressed about the impact of the conditions he mentioned—conditions he supported when developing the Bill in the Home Office.