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After all, it must happen and, as Andy Wightman rightly pointed out, the best place for it to start is the letter to which 23 journalists put their names earlier this month.
Our parliamentary draftsman is unable to attend today so, although we will endeavour to answer your questions to the best of our abilities, if there are particular technical matters that arise, we may have to respond in writing.
However, I agree with colleagues that we have to allow the external review process to move forward and explore how business rates can best reflect economic conditions and support growth.