Committee (4th Day)

Part of Scotland Bill – in the House of Lords at 6:15 pm on 15th March 2012.

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Photo of Lord Davidson of Glen Clova Lord Davidson of Glen Clova Shadow Spokesperson (Treasury), Shadow Advocate-General for Scotland, Shadow Spokesperson (Scotland) 6:15 pm, 15th March 2012

I am obliged to my noble friend. There is considerable difficulty in identifying where that line should be drawn. However, where there is a significant tax, the view from this side is certainly that there would be virtue in its being found in primary legislation. If one were using a power under new Section 80B, it would be primary legislation in the context of the Scottish Parliament. I hope that helps.