Scotland Bill

My Lords, I did not find the argument of the noble and learned Lord, Lord Davidson, at all convincing. Does it mean that the UK Government are now not allowed to look at any taxes which they are proposing to transfer to Scotland? If they are looking at air duty and saying, ““No, you cannot give it to Scotland as the UK Government are looking at it””, and given that there is a Budget coming up, presumably, to follow the noble and learned Lord's argument, we should not devolve anything to Scotland.