Well, Llywydd, I said no such thing, in answer to Nick Ramsay's second question. I made no observations whatsoever about the direction in which tax changes might happen. I simply responded to his suggestion that we had to stay in line with the tax regime on the other side of our border. That is not what tax devolution is all about. 

We will look carefully at the evidence. We will make decisions in the light of the circumstances at the time. The report to which he made reference in his first question, of course, suggests that there would be very little movement at the border if tax rates in Wales were to be higher than those in England, quite unlike the advice I'm sometimes offered by the Conservative benches here.