Scotland Bill

My Lords, that is probably a very sensible suggestion. We have had a useful debate, if for no other reason than that it has persuaded me that there is a stronger argument for fiscal autonomy than I had thought, although it is not one that I accept. I beg leave to withdraw the amendment. Amendment 54J withdrawn. Clause 30 agreed. Clause 31 agreed. Clause 32 : Definition of Scottish taxpayer for Scottish variable rate Clause 32 : Definition of Scottish taxpayer for Scottish variable rate Debate on whether Clause 32 should stand part of the Bill.