Scotland Bill

Perhaps the hon. Gentleman has read the Command Paper, which was signed off by both the Secretary of State for Scotland and I. The debate relates to taxation, so it seems perfectly appropriate for a Treasury Minister to respond. Indeed, I warmly welcome the kind response I got from the hon. Gentleman's colleague, the hon. Member for Dundee East (Stewart Hosie). It is very unusual for me to be described as a ““big gun”” but I am none the less grateful for those words. The Scotland Office and the Treasury have worked closely on the Bill, and in particular on the provisions that we are debating, and I am pleased to continue that co-ordination.