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I am arguing that it should apply not in 2025 but in 2020, which I think is the First Minister’s chosen date. Nothing has changed in those circumstances.
The debate was not initially intended to be about the Scottish Land Commission’s report—rather, the publication date was brought forward because of the debate.
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.
There will be at least two further opportunities for people to join the board of Community Justice Scotland in advance of the date when the Gender Representation on Public Boards (Scotland) Act 2018 comes into force.
I will ask about a couple of things that the committee might have covered before—as 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.
I do not see evidence from the work that has been done to date for the idea that a new company could come into the market and begin to make a big impact on fuel poverty, because accessing that body of consumers who are disengaged is very difficult.