We raised questions regarding the powers to instruct the Inland Revenue, which are, obviously, reserved. We received a fairly full response, but the causal link, or chain, that allows those powers does not appear to have been clarified. We are of the view, as are those who advise us, that there are certainly restrictions as to whether this ties in or matches up. Does anyone have any comments? If not, we will put the order to the lead committee with the point that we are not satisfied that those powers are in existence.
Given the legal advice that we have received, it would be appropriate for us to draw the anomaly to the attention of the lead committee, which may decide that it would be useful to question representatives of the Scottish Executive on the issue before reaching a final conclusion.
I am with you on that, Bristow. I would have no objection to having direct access to the powers of the Inland Revenue, given my political persuasion. [Laughter.] However, as I am wearing the hat of committee convener, perhaps we should find out how it is proposed to tie up those powers with the Scotland Act 1998.