My Lords, that is probably a very sensible suggestion. We have had a useful debate, if for no other reason than that it has persuaded me that there is a stronger argument for fiscal autonomy than I had thought, although it is not one that I accept. I beg leave to withdraw the amendment.
Amendment 54J withdrawn.
Clause 30 agreed.
Clause 31 agreed.
Clause 32 : Definition of Scottish taxpayer for Scottish variable rate
Debate on whether Clause 32 should stand part of the Bill.