It is a pleasure to serve under your chairmanship, Ms McVey. I congratulate the hon. Member for Islwyn on raising the issue and securing the debate. The acceptance in lieu scheme was set up under the National Heritage Act 1980 and further detailed in the Inheritance Tax Act 1984. This scheme allows taxpayers to transfer works of art and other heritage items into public ownership in lieu of capital transfer and inheritance tax, securing important national treasures for the nation. The Cabinet Office or another relevant Department advises whether archives accepted through the scheme contain sensitive information that may need to be kept closed from the public to protect our national security, defence, and relations with international partners. Once the threat is deemed reduced, records will be made open to the public. Safeguards such as the Freedom of Information Act 2000 are in place to review records and decide whether they should continue to be withheld or opened to the public. In the case of the Mountbatten papers, fewer than 200 documents out of a quarter million have been redacted; these redactions are no more than a few lines in most cases. The university archives and other public institutions holding private archives are subject to the Freedom of Information Act just as Government Departments and the National Archives are. Cabinet Office officials have consulted extensively on which materials to withhold, and on what grounds. The redactions in the Mountbatten papers have been made to safeguard national security, positive international relations, and the dignity of the Crown.