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It might allow for a full revisiting of the policy at a later date, and it would get David Cameron and the UK Government out of a hole, because we would not be pushing on a wall that could collapse on us.
Amendment 225 addresses that issue by providing for a six-month window for notification from the date of the failure to comply. Importantly, the clock will not start to run where a tied pub tenant was not aware of the failure.
In the past, that might have involved system changes to get the information technology up to date. In the future, if any compliance activity is agreed between HMRC and the Scottish Government that relates specifically to Scottish income tax and its associated risks, that will be covered.
As the external auditor, it is quite difficult to comment on the engagement and the discussions that management had with internal audit but, to date, the ICT project has not been included in the internal audit plan.
I will ask about a couple of things that the committee might have covered beforeāas a substitute member, I am not always up to date. I go back to what Alex Cole-Hamilton talked about, which the minister described as intersectionality.