Llywydd, thank you for calling me to open this debate on the general principles of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill. I am grateful to the Chair and members of the Finance Committee and the Constitutional and Legislative Affairs Committee for their thorough scrutiny of the Bill. I welcome the Finance Committee’s recommendation that the National Assembly agrees the general principles of the Bill. I’d like to thank those who have engaged with us and contributed to our thinking as we developed the land transaction tax legislation.