Thank you.
Before I turn to Ms. Bendayan, nobody has talked about the four points in the press release. I think I can say in all fairness that nobody on this committee, and I think no parliamentarian, wants to see a law used for tax avoidance.
Are the points you outlined or that the minister outlined in her press release to target what they see as the dangers of, as I think it says in the press release, “surplus stripping”? Is that what it's mainly targeted at, and not the genuine aspects of intergenerational transfers, which bring fairness and equity under the tax system to selling intergenerationally versus outside the family?