Thank you. Unfortunately, the remit of the Constitutional and Legislative Affairs Committee provides less scope for such an elegant historical narrative, but I will do my best.

The Constitutional and Legislative Affairs Committee, with regard to the Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018, considered these instruments at our meeting on 22 January. We reported three merit points identified under Standing Order 21.3. For the purpose of this debate I'm going to focus on the third point reported by the committee, which relates to the accessibility and transparency of these regulations.

These regulations set out the first tax bands and percentage tax rates for land transaction tax as introduced by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017. These tax bands are new to Wales. They are particularly important to the public as these regulations have effect in relation to chargeable transactions such as residential property transactions and chargeable considerations including rent from 1 April 2018. The term 'NRL zero rate band' is not defined in the Schedule. The committee believes that if something small can be done to help readers understand legislation—including something as simple as including a footnote in these regulations to provide clarification of a term used—then that should always be done.

We acknowledge that an explanation of the term is provided in the parent Act. However, the Cabinet Secretary may be surprised at the range of queries the committee receives from members of the public who have misunderstood the meaning and application of legislation that passes through the Assembly. But then again, he may not. This is equally true for lawyers providing services to clients who come across difficulties relating to definitions as not everyone is a tax expert. We expect that the issues of clarity will come up regularly as the committee continues to scrutinise tax-related instruments. Given their importance to Welsh citizens, the committee will continue to report where it thinks that legislation could be made more accessible and easier to read.

I've asked that the Cabinet Secretary ensures that the Counsel General is also aware of our concerns and that we would expect this issue to be considered as part of the development of any future interpretation Bill for Wales. Cabinet Secretary, I told you I would not disappoint.