I congratulate the hon. Member for Glasgow South (Stewart Malcolm McDonald) on bringing this Bill before the House.

If the hon. Gentleman was able to take the case he mentioned to HMRC and it was resolved, why is there a need for new legislation?

It is a privilege and a pleasure to follow the hon.

As I am sure no one would disagree, it would only be in the interests of people traffickers—no one else—for children to be encouraged to

That is a very good point. I appreciate the hon. Lady’s intervention. Cost is not really a material matter in this.

Let me get to the end of my speech. I am very pleased that, as we heard from my hon.

No, I am not entirely comfortable with that.

Absolutely. My hon. Friend reads my mind; he has obviously been looking ahead at what I am about to say.

I have not read it, but I would be extremely interested to do so, so I will look at it. I thank the hon. and learned Lady.

There is a lot to be said for what my hon. Friend says.