My Lords, having just argued for that measure to be removed from the Bill, and having listened carefully to my noble friend's arguments, which I do not believe are sufficient to justify maintaining it there, and given that he is going down the track of listing in the Bill people about whom there might be some doubt but who ought to be caught by the income tax, it seems to me that we should extend this beyond elected Members of Parliaments to include others. I am thinking of Appeal Court judges, Peers and, of course, civil servants who have a close connection to Scotland. Amendment 54D starts a list, to which others are welcome to contribute, to add to those Members of Parliaments who have been singled out as being liable for the Scottish tax.
I am not seriously putting this forward-it is a probing amendment to try and illustrate the absurdity of the position. However, if my noble friend persists with his view that Members of Parliament are included, I would certainly be tempted to come back to it. I do not see why constituency Members of the other place should be automatically deemed to pay income tax, whereas, say, without being personal, a member of the Supreme Court or a civil servant who perhaps comes down to work in the Scotland Office is not be treated in the same way. I am longing to hear what my noble friend has to say on this apparent dichotomy in their treatment under the Bill.