Diolch, Llywydd. Amendment 8 requires a review of the Act two years after coming into force, as well as four years after coming into force. For brevity, I won't repeat some of the detailed discussions that we've had with the Minister during Stage 2. However, during the passage of the Bill, numerous issues have been raised about the appropriateness of Welsh Ministers using secondary legislation powers to amend primary legislation. I still do believe that there are more appropriate ways of amending and updating taxation legislation, something that I will come on to in a few moments. However, the amendment seeks to work with the aims of the Bill by ensuring that there are sufficient checks and balances on the operation of the Act by providing for a review two years after coming into force, as well as a review after four years, as already drafted in the Bill. 

The inspiration behind this amendment relates to an idea that the Member for Swansea East mentioned in the previous stage, that the operation of the Act should be looked at when its powers are first used. By having a statutory review after two years, the amendment seeks to give Ministers time to use the Act, and for the consequences of such usage to be realised. The initial review would allow Ministers and the Senedd to identify any issues as a consequence of the Act, and to take steps to rectify these early on in the Act's operation.

Although we've heard the argument that the Act is intended to be a last resort, I would think it's unlikely that it will be just left on the shelf to gather dust and not used at all. As we've seen with other Bills, Ministers often have a suite of secondary legislation awaiting in the wings once Royal Assent has been given. And so, I do think a review after two years is necessary and responds to Mike Hedges's suggestion.

Presiding Officer, Members will wish to be aware that amendment 9 is a consequential amendment to amendment 8; if amendment 8 is not carried, this amendment will not be moved.

Amendment 3, tabled in the name of Llyr Gruffydd, requires the Welsh Ministers to consider alternative legislation mechanisms for making changes to the Welsh tax Acts when reviewing the operation of the Act, as required in section 6. In evidence to the Finance Committee, Sir Paul Silk noted that the Bill, and I quote:

'is an example for me...of a more general concern that I have about the way in which the Executive is taking over functions that I think properly belong to the legislature.'

Many stakeholders therefore have called for alternative legislative mechanisms to be developed, such as an annual finance Bill. This conclusion was supported by the previous Finance Committee in the fifth Senedd. Such a process could also reduce the need for the use of Henry VIII powers, and to ensure that any changes to tax legislation are transparent and properly scrutinised.

Finally, amendment 4, also tabled in the name of Llyr Gruffydd, ensures that the Welsh Ministers consult the Senedd and other stakeholders when reviewing the operation of the Act under section 6. This amendment ensures that there is greater scrutiny regarding the operation of the Act, as well as any decision made by Welsh Ministers to publish regulations to extend the operation of the Act. It also responds to concerns that Ministers will merely extend the lifetime of the Act without considering whether alternative mechanisms for amending primary taxation legislation are more appropriate.

Presiding Officer, I call on Members to support amendments 8 and 9, tabled in my name, as well as amendments 3 and 4, tabled in the name of Llyr Gruffydd. Thank you.