At its meeting on 26 February, the Committee took evidence from Ben Macpherson, Minister for Public Finance and Migration, on the-

• Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 [draft]; and the

• Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment Order 2020 (SSI 2020/24).

The Official Report of the Committee's evidence session is available on the Committee’s website.

The Delegated Powers and Law Reform Committee considered both statutory instruments on 4 and 18 February respectively and had no issues to report.

Following evidence, Ben Macpherson, Minister for Public Finance and Migration moved motion S5M-20744—That the Finance and Constitution Committee recommends that the Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (draft) be approved.

Following evidence, Ben Macpherson, Minister for Public Finance and Migration moved motion S5M-20926— That the Finance and Constitution Committee recommends that the Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment Order 2020 (SSI 2020/24) be approved.