The following other accompanying documents are published separately: • a Financial Memorandum (SP Bill 2–FM); • Explanatory Notes (SP Bill 2–EN); • a Policy Memorandum (SP Bill 2–PM). —————————— Presiding Officer’s statement on legislative competence On 8 December 2016, the Presiding Officer (Rt Hon Ken Macintosh MSP) made the following statement: “In my vi...