Mr. Tim Duggan:

I will address the last point first. It is not that we are considering bringing it in, it is that mutuality of obligation has been determined by the courts to be the primary determining factor in employment status. I said that we were updating that guidance to ensure that that is covered comprehensively. In the previous version that was issued in 2007 it was not. That does not mean that scope section and the appeals office have not been operating on the basis of the case law that has been handed down over the past decades. They have. Mutuality of obligation has been a feature for some considerable time in the determination of employment status by scope deciding officers and by appeals officers. I was referring to an updating of the guidance to ensure that it was covered comprehensively.