Scotland Bill

My Lords, this is proving to be an education, not least because we have another debate in which there are some points on which I can see the direct relevance to the clause we are discussing and a number of other points on which I am struggling a bit. They are all important points; I am just not quite clear what the connection is with a clause that has to do with the powers of HMRC. Of course, the football question is directly relevant, and we must deal with football. I declare an interest here as a season ticket-holder of Arsenal Football Club —things are looking very good.