Constitutional Reform and Governance Bill

The Minister is aware that we have signed up to the proposed changes, but it would be helpful to clarify the point about the ability of a Member of the other place—this does not really apply to the House of Commons—to get their affairs in order in sufficient time both to comply with the three-month rule and not to have an issue of retrospectivity over their tax. Will he explain how the marriage between the three months and the start of the tax year will work in practice?