I think there's a conflation of evasion and avoidance in the discussion we've been having. With respect to avoidance, yes, absolutely. The clearer the rules can be to tell people where they can go and where they're going too far, I think that's all to the greater good. In relation to evasion, it's about ignoring the rules. In that context, it's not the situation you describe.
So putting evasion to one side again and going back to avoidance, these are rules where the third-party penalties are where people are really pushing the envelope in terms of purporting to be having an avoidance transaction, but one that would not be upheld in terms of current law. It's not evasion because they're telling you, but they're taking a position that seems almost beyond the pale. To the extent that you can narrow the range of situations that arise, that's better, yes.