Committee (4th Day)

Part of Scotland Bill – in the House of Lords at 4:00 pm on 15th March 2012.

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Photo of Lord Sewel Lord Sewel Deputy Speaker (Lords) 4:00 pm, 15th March 2012

My Lords, I do not want to keep on going back to 1997-98, but this was the sort of problem that arose then. I shall take the argument slightly further forward, because we now hear that the Welsh Assembly wants to have tax-varying powers. That is very understandable. If the same test is applied in Wales as has been applied in Scotland, it would be possible for a person to be a national taxpayer in Scotland and a national taxpayer in Wales for the whole of a tax year.