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Adding to the complexity is the need to take account of the effect of devolving different powers to different administrations, in particular, tax-raising powers, which require further adjustments to take account of income raised.
Ministers already have to take into account the impact of their decisions under the Equality Act 2010, but I am of the view that there is no disbenefit in supporting amendment 71.
I echo what was said earlier about workload. I have taken into account that there are many CPGs and that MSPs have a high workload, but I have also taken into account how important the work of the proposed group is to building our economy after the pandemic.
I think that a higher education institution is something far broader than a business, and it is important that the chair or senior lay person is accountable to the governing body but also to that wider community of staff and students.
We need to take lots of things into account. I would say that, with regard to our analysis, it is still fairly early days, but we definitely take other factors into account in that respect.
Wherever possible, we aim to give SCOSS sufficient time for scrutiny ahead of laying regulations but, in these circumstances, that has not been possible.
We recognise that the current processes that allow viewpoints to be expressed can be taken into account by the courts with regard to the impact that the theft of a dog has had.