I’m more than happy to wait patiently. I’m not sure that my notes had arrived by that point, so I’m grateful to you. Now, every time we discuss taxation, there is some reference to a royal figure—I think it was Llywelyn ein Llyw Olaf the last time, on the land transaction tax. We were reminded that this was the first time that we were to levy a tax as a nation since those days. And today, of course, we are talking of Henry VIII, who has cast a sort of shadow over our deliberations this afternoon. I did want to focus on the general principles, because there will be opportunities for us to digest all of the recommendations put forward by both committees. But is it not an example, perhaps—the details of the recommendations put forward by both committees, and the fact that the Government has given way and accepted many of them—of the crucial role of the legislature in playing a central part in improving legislation, which actually strengthens the argument that I intend to make in the rest of my speech on the need to get that balance right between the ability of the legislature to scrutinise and the Executive’s ability to govern? That’s what’s at the heart of the comments that we have heard to date.

Now, when we refer to Henry VIII powers, they do date back to the proclamation statement of 1537. The Act of Union was the year before that, so the UK is almost as old as the Henry VIII powers. But it does give some false legitimacy to these powers to talk about Henry VIII powers, because they were abolished around 10 years later, and, to be honest, they disappeared entirely from the constitutional process in Britain until the end of the century before last. It’s only since the 1970s and 1980s that they have become part of the mainstream legislative process in the UK. Therefore, let us not accept that this is the usual way of operating. It has become common for political reasons. Of course, it is favourable to the Executive to operate under these kind of procedures. So, let us in this legislature not fall into that trap, and that’s how I interpret the contributions on the core principles contained within the reports, and the speeches that we’ve heard from both Chairs.

There are two main points, of course: we need more detail on the face of the Bill so that the Assembly can scrutinise its content—including the list of qualifying material is an example of that, on the face of the Bill. And the Finance Committee has suggested that the provision in relation to bad debt relief should be on the face of the Bill. The other general point that needs to be made, of course, is that, where there are regulations, there is a need to ensure that that is done through the affirmative procedure. So, there was a reference to sections 40 and 59 in terms of moving from the negative procedure to the affirmative. Unless we get that balance right, then we cannot do our proper work as a Parliament. That is the core principle here: it is very important with these first Bills that have been brought before us in terms of taxation that we do get that balance right.

Mae Biliau Arian yn aml wedi bod wrth wraidd y brwydrau mawr rhwng Seneddau ac Adrannau Gweithredol yn y Deyrnas Unedig, ac, wrth gwrs, ar draws y byd, ac am reswm da. Mae’r gofyniad am sicrwydd y cyfeiriodd Mike Hedges ato, a dyna pam mae cael y cydbwysedd hwnnw'n iawn a sicrhau ein bod yn gallu cyflawni swyddogaeth gyfansoddiadol briodol yn hanfodol bwysig.

Felly, yn olaf, ar y cwestiwn ehangach, y gwnaeth y ddau bwyllgor—argymhelliad 4 gan y Pwyllgor Cyllid, ac argymhelliad 3 gan y Pwyllgor Materion Cyfansoddiadol a Chyfreithiol—. A allem glywed gan Ysgrifennydd y Cabinet beth yw ei safbwynt o ran Bil cyllid blynyddol? Mae'r ddau bwyllgor o blaid hynny. Cafwyd cynnig caredig i weithio gydag ef gan y Pwyllgor Cyllid. Byddem yn dymuno'n dda iddo yn y cydweithio hwnnw, ond a allai ddweud wrth y Senedd beth yw ei safbwynt fel Ysgrifennydd y Cabinet? A yw'n derbyn yr egwyddor sylfaenol honno y dylai fod gan unrhyw Senedd sy’n gweithio'n iawn, i bob pwrpas, Fil cyllid blynyddol y gallwn ei drafod a’i ddiwygio?