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However, that is not really to do with age. A child may already be attending a partner provider when they are below the age at which they may be eligible—when, say, they are one or two.
The issue is about fairness for people who may not have been prosecuted but whose lives may have had to change—by not doing certain things or not living their life in as normal a way as they might have wanted—because of the law.
Thank you both for attending this morning. You may make a brief opening statement of up to five minutes, after which the committee will ask a few questions to help inform our consideration of the petition.
Amendments 29 to 31 make better provision in the bill for agents, who may or may not be tax representatives, to submit ADT returns to Revenue Scotland on behalf of taxable persons.
I will come back on my prioritisation question in a minute, if I may. The answer to your first question is that the £80 million is for all the powers—it is not exclusively for social security.
We also invite the Scottish Government to give us a preliminary view on the issues that have been raised, which may or may not influence the committee’s conclusions.