Thank you, Llywydd. We considered these regulations at our meeting on 3 August, and we laid our report on the same day. Our report noted one merits point, under Standing Order 21.3, in respect of these regulations. We noted paragraph 3.2 of the explanatory memorandum, which highlights the use of the provisional affirmative procedure for these regulations and explains what would happen if the Senedd voted against keeping the regulations in force. The explanatory memorandum suggests that, in the event of such a vote, a person who had paid less tax during the time the regulations were in force would be deemed to have underpaid tax. However, our understanding is that the regulations would cease to have effect at the end of the day on which such a vote took place and that anything done under the regulations before then would not be affected. Therefore, if a person had paid less tax during the time that the regulations were in force, then that person would have paid the correct tax that applied at that time. Whilst our report did not request a response from the Welsh Government to this point, the Minister may wish to comment on that. Thank you, Llywydd.