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We addressed precisely the points made by the Scottish Parliament committee to which the hon. Gentleman refers. This goes to a larger truth, which is that the Scottish National party only wants to talk about process. It does not dare talk about which of the powers that it is being given it would like to use. If you do not like the way that things are fixed, why don’t you put up taxes and spend more money? Is it not time that you started talking about the policies that you want to put in place, and the outcomes? The truth is that full fiscal autonomy has become FFS: full fiscal shambles.