I can start answering the question, and then I will turn to my colleagues.
At the bottom of page 1 and the top of page 2 in the report, you will find the main comments received at our consultations on the technical backgrounder. At that point, no detailed legislative proposals had been released yet.
We received a lot of feedback, particularly from people in the aeronautics industry, who pointed out the absence of a business use test. That was part of the feedback taken into consideration when drafting the legislative proposals released for public comments in March of last year.
We also received feedback on the test for improvements made to goods subject to the luxury tax. People in the industries asked us to make sure that subject vehicles, aircraft and vessels sold below the price threshold will never be subject to the technical improvement tax rule. That was part of the feedback we received during consultations.
Mr. Turner, would you like to add something?