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Where does that appear in the bill, and how can its legal competence be tested?

However, we do not know that, because we know that there is a significant percentage of unregistered suppliers. That is another unknown, so I do not know that we can make that assumption.

Can you put a number on that?

Roughly, are you very confident, somewhat confident, confident, slightly confident or not confident at all?

In that respect, it seems staggering, as per the comment from my colleague John Mason, that we are paying for it; in effect, we are being double charged. If I were contracting with a company to provide a service for selling only data, I would not be happy to pay HMRC for what, frankly, looks as though it is a straw in the wind.

I will ask an open question, to which the convener alluded. In your opinion, minister, what is the point of the bill? Is it really just a tinkering sop, following the Smith commission, that you are obligated to go through with? The areas where we might be able to add substantive value to Scotland’s economy seem quite limited at the moment, because of all the areas that we have discussed. What is your opinion? Is it something that just has to be done because it was agreed at the Smith commission—but with no real substantive value?

So, we are not really all that confident at all. Leading on from that, what risk assessment have you taken? The minister alluded earlier to the complex BGA and we all agree that we would not start from here. I am keen to understand whether the Scottish Government is cognisant of the risks up front—that there will be a fundamental mismatch between what you think you will collect and what you are actually collecting. Have you done a proper risk assessment and have you discussed it? I should direct that question to the minister, rather than you, Mr Souter.

You have illustrated that perfectly.

I sense that everybody else on the panel wants to say something. [Interruption.] Excuse me—I have a bit of a chesty cough, so you will have to put up with that. I would like to bring in the other witnesses on the panel. Megan Farr gave us a very good articulation of the what, but I am also interested in the how. How does the flow of money affect a rights-based approach?

I keep catching your eye, Megan. Do you wish to make a final point in this area without straying into other territory?