§ In 1962–63, there will be no yield of tax under Case VII, since information about the short-term gains and losses of that year cannot be available for the purpose of making assessments until the summer of 1963. As far as the yield thereafter is concerned, it is quite impractical to estimate it. Inland Revenue have no statistical information on which to base an estimate. I emphasise again that yield is not my main purpose. What I intend to achieve is a greater sense of fair treatment between taxpayers.