I would have preferred to see a bit more intellectual lifting and a review of the division of powers rather than a statement that there would be an attenuated intergovernmental mechanism, which might or might not work.Although the Calman commission report put excessive emphasis on those mechanisms, they are underused in what is now proposed, particularly in the command paper that accompanies the bill and particularly considering the degree of fiscal devolution that is proposed, the working of the quadrilateral meeting of finance ministers that Calman recommended should become a formal finance group within the joint ministerial committee framework, the bilateral intergovernmental commission, and the issues relating to HMRC and its accountability to the Scottish Parliament.