Because this is a question of principle. As a Senedd and as Members of the Senedd, we need to ask each other to what extent we are content to intervene in the democratic mechanisms of such a young legislature. I understand the Minister's point when she talks about a legislature that is still maturing, but we're a young legislature—so early on in the history of our legislature, that we are willing to intervene in the powers and the democratic mechanisms of our Senedd.

As the LJC committee said, as the Chair said earlier, changes to tax law shouldn't be made through subordinate legislation in a retrospective manner. This is entirely contrary to the good practice and the acknowledged practice in these isles and internationally. The acknowledged way to do it is to deal with such issues through primary legislation, because as with the LCMs, retrospective changes to tax law will mean more limited scrutiny. For example, there's no way to amend relevant provisions through subordinate legislation. That could be done through primary legislation.

This Bill, therefore, is contrary to one of the cornerstones of the constitution of these isles. Taxation powers should be under the care of the legislature, not of the Government, and people throughout the centuries have battled for that fundamental right. This Bill will allow tax Acts for Wales that have already been passed by the Senedd to be amended through subordinate legislation. This is entirely contrary to good parliamentary practices worldwide.

Another key concern, of course, is the proposal for Welsh Ministers to make retrospective changes to taxation legislation. This is very poor practice in legal terms. Any first-year law student will tell you that, and such powers have an impact on the certainty and assurance with regard to the law. As Professor Emyr Lewis said: