Diolch. I heard the cheer there, PO, as you announced this was the last group, so I will be very brief. The only amendment, the lead amendment, which I wish to move, 34, in this group, relates to the insertion of a new section:

‘Guidance. The Welsh Ministers may issue guidance to the WRA as to the adoption of best practice in the administration of land transaction tax.’

The basis for this amendment—and I have had some discussions with the Cabinet Secretary about it previously—is really to ensure value for money. We looked at the Scottish experience, and the Scottish Government has provided information about the Scottish—well, Revenue Scotland, I should say—sharing back-office functions in light of the Land and Buildings Transaction Tax (Scotland) Act 2013 being passed there. Due to straitened public finances, which we often talk about, and the need to provide value for money, this amendment suggests that the WRA should start as it means to go on through sharing back-office functions or whatever cost-saving measures the new authority could be expected to take by the Welsh Government. This is what is at the heart of this amendment—that the Welsh Government will look at ways that the Welsh Revenue Authority could be efficient from the start, could be efficient moving forward, and could ultimately give value for money to the taxpayer. That said, I am eager to hear what the Cabinet Secretary has to say with regard to this amendment, and open to his suggestions.