What I mean is given the determined efforts of the Government to obstruct any sensible moves, rather than trying to find a way out - they would use this or any possible argument - no matter how well the exemption was worded.

I argee with you that with a will to do so - it would be a fairly easy process to solve all the problems. It is simply the will that is lacking or rather the Govenment's will is just to get this Bill through, at any cost.