Plaid Cymru will also be voting against this Bill this afternoon. We as a group understand the rationale behind this Bill and the importance of responding swiftly, as required, to complex taxation issues, and I'm very pleased to hear the willingness of the Minister to discuss and to listen to the concerns of both committees and to respond positively to that.

Despite this, the concerns are still too great for us to support the Bill, the concerns that this Bill undermines the powers of the Senedd. Although the Bill appears to be a practical piece of legislation, it does take powers following full scrutiny away from our Senedd, and, in that regard, I think we could draw a parallel between the increasing use of LCMs in the Senedd, which is the cause of so much concern for Plaid Cymru and Senedd committees, the LJC committee, for example. Although the LCMs are convenient or they appear convenient, they undermine the role of this Senedd. And in the same way, this Bill undermines the powers and role of our legislature.