The following other accompanying documents are published separately: • a Financial Memorandum (SP Bill 27–FM); • Explanatory Notes (SP Bill 27–EN); • a Policy Memorandum (SP Bill 27–PM). —————————— Presiding officer’s statement on legislative competence On 22 February 2018, the Presiding Officer (Rt Hon Ken Macintosh MSP) made the following statement: “In m...