Thank you, Deputy Presiding Officer. I thank Members very much for their contributions to this debate. No Government should legislate to provide a public authority with criminal powers unless it is necessary and proportionate. The consultation proposed that the WRA should have access to some of the powers currently exercised by HMRC when investigating tax crime in Wales. These established powers are accompanied by a clearly defined set of safeguards to ensure they are used proportionately and appropriately. Having considered the responses to the consultation, we have concluded that the WRA should have access to some of the powers currently available to HMRC, and I therefore formally move the regulations. Diolch.