Scotland Bill

It is important to differentiate the substantive point of whether this Government support devolving corporation tax from what the Calman commission report actually said. Having found it—I think—I can tell the Minister that the Calman commission recognised that"““changes to Corporation Tax can be a tool for economic development,””" and did not"““rule out a scheme for devolving Corporation Tax in the future as part of wider reform across the devolved nations.””" Does the Minister accept that that is actually what was in the Calman commission report?