Thank you, Deputy Presiding Officer. I welcome the fact that we are discussing regulations with regard to devolved taxes for the first time here. Of course, three Acts have been passed by now but Standing Orders have been amended to allow the Finance Committee to consider specifically regulations relating to devolved taxes, and it’s the committee’s intention to do that, certainly, as the new ones are tabled.

We have published a report on these regulations. There’s nothing surprising in it, but the committee is in agreement with the Government’s intention and what it intends to do, and what has been described by the Cabinet Secretary. The only thing that I would want to emphasise today is the live interest of the committee in ensuring that clear guidance is available to regulate how these powers are used by the different bodies that are allowed to use taxpayers’ information in this way, and even though we have discussed this and ensured this as the Bills have gone through the Assembly, it is just as important to ensure that the guidance is very clear with regard to the provision of subordinate legislation as well. Thank you.