---

Scotland Bill

An argument that says, ““We cannot put it in the Bill because we are not sure about the legality but we are still taking in the money”” is a bit thin. I can give way to my noble friend and he can explain why it is not at all thin—it seems pretty thin to me. If the Government think that the legal basis is uncertain, why are they collecting the cash and spending it? As we know, their spending is way beyond their income. It is a very curious argument that says, ““We are still collecting the tax but we cannot put this in the Bill””—which is subject, by the way, to commencement provisions that give the Treasury pretty considerable powers as to when it is enacted. The legal position is going to be sorted out one way or the other. If it means a change, there are already powers in the Bill to enable the Government to deal with that. I am at a loss to understand the logic of the Minister's position.