Dougie Wands, Policy Advisor from the Scottish Government, confirmed that the Government had not engaged “in any formal analysis of the impact of the 2016 act over the past two years.” He pointed to the fact that the Act gives the powers to Parliament to undertake this review and therefore the Government had looked to “the parliamentary authorities to do such work.”20Public Audit and Post-legislative Scrutiny Committee, Oral evidence. (2020, November 26).