Committee (4th Day)

Part of Scotland Bill – in the House of Lords at 3:15 pm on 15th March 2012.

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Photo of Lord Forsyth of Drumlean Lord Forsyth of Drumlean Conservative 3:15 pm, 15th March 2012

Could the Minister elaborate on that? Setting up a bogus company in order to avoid tax is clearly black and white, but where someone living in Scotland who meets the test has multiple sources of income, perhaps through being on several boards and so on, surely they could legitimately set things up so that their only income was paid as dividend income and therefore avoid, quite legitimately and within the rules, the Scottish tax. Or is he saying that there will be some additional anti-avoidance measures?