To show Members the extent of discrimination which exists, which we really did not realise in the past, I will give the example of simple income tax. Married couples get specific benefits – 12, for the record – from which everybody else is debarred. There is a higher limit on the standard rate tax band for married one income families. Where both spouses are working, the standard rate tax band is twice the value of that of a single person. There is a home carer's allowance for one income families and double the mortgage interest relief limit available to a single person for a principal private residence. Trading losses incurred by one spouse can be set against the income of the other spouse. The two businessmen who had the children in California are very remarkable business people, but if one of them gets into trouble, he cannot write off his losses against the income of the other. Why not? It has nothing to do with sex – it is about money.