Mr. Tim Duggan:

Both are possible. As I said, we have not yet worked out whether we allow integration of that nature and, if so, how that would be done because we would be talking about two disparate systems in the sense that one had a matching contribution while the other had a tax relief element. The question is how that would be dealt with subsequently at the draw-down phase.

There are issues such as that to be worked out, but we consider them to be more second-order issues.