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We place particular importance on taking into account the views of 16 and 17-year-olds and older people who have previously been unable to access schemes.
I noted that the FRAB report would be sent to the Public Accounts Committee and the Treasury Committee at Westminster, but not to the Scottish Parliament Audit Committee or Finance Committee.
As I said, we have no plans to change our policy at present. We will take account of whatever views the Local Government Committee reaches on a range of local government finance issues.
I am sure that, in its recommendations, the commission will take account of the great differences between small local charities and the much larger organisations.
There are direct and indirect costs. Recent research by the accountants BDO Stoy Hayward has shown the extent of the indirect costs that businesses incur as a result of disputes.