Diolch, Deputy Llywydd, and thank you, Minister. Thank you for the statement and thank you to your officials for their technical briefing yesterday at our joint committee. It was really helpful and really interesting. I do have some sympathy with you; budgetary processes and taxation are very complex things, and this complexity has only increased during recent years.

It's right, then, to ensure that Welsh taxpayers are not left at a disadvantage compared to other taxpayers across the UK when changes are made to the predecessor taxes, as well as to close tax loopholes so that funds can be used to support our public services—it's quite right that we do that. However, as part of your consultation around the Bill, I know stakeholders such as the Chartered Institute of Taxation and the Institute of Chartered Accountants in England and Wales stated that their default position is that tax legislation should be in primary legislation, and particularly in the case where legislation relates to the exercise of tax powers, except in very exceptional circumstances. And this is a principle that I agree with, and I'm sure many in the Chamber—the virtual Chamber—would agree with too.

I think, to reflect the conclusions of the previous Finance Committee, that we need more of a legislative basis to our budget and taxation-setting processes in Wales to support the democratic scrutiny of public expenditure and taxation. It is in this regard that, by using regulations to make changes to taxation, this Bill could—and I stress 'could'—be used to go further than originally intended. Now, I note that there are some strict limits on the use of the powers within the Bill, but there is still some ambiguity as to when the powers may be used. In the original consultation, the Chartered Institute of Taxation stated that 

'the circumstances in which power 1 can be used leaves quite a wide discretion' and that a number of terms used within the section are vague and undefined. However, the Government rejected the idea of a Senedd lock on the use of power 1. Perhaps I could ask you, Minister, why that was the case. Could you also clarify the circumstances—and you've touched on this a bit already—where you envisage needing to use the power to modify Welsh tax Acts? And, ultimately, who in the Welsh Government is responsible for deciding which one of the purpose tests within section 1 has been met when bringing forward regulations through the Bill?

Finally, comments were made during the original consultation that multiple changes via regulatory powers risk making the primary legislation difficult to follow because of the amount of cross-referencing required. If a substantial volume of secondary legislation is needed, would there potentially need to be work to consolidate these to ensure that tax law is as accessible as possible? Thank you, Minister.