As I said, this proposed measure arose in the context of the tax expenditure review, a comprehensive review of the system of tax expenditures we have in the act, looking at not just tax credits but also at preferential deferral systems of the kind we have here.
Outside experts were brought in, and this was started well over a year ago. The decision was taken that with the different regulatory atmosphere and the perhaps increased sophistication in accounting tools, it was an appropriate time to make this change and to eliminate that preferential deferral regime for the designated professionals.