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You will come back to the Parliament in two or three weeks’ time with your budget. I think that last week’s United Kingdom budget will have resulted in some Barnett consequentials. I appreciate that it is early days yet—less than a week—but is there any mitigation from those Barnett consequentials that means that the cut or reduction, whichever word you want to use, might not have to take place?

Thank you. I will be interested in seeing what comes next week.

Last week, many of our witnesses said that there was no openness and transparency in the setting of last year’s budget. Engagement was lacking, and we did not get the information that we required. Do you agree that additional information will be helpful when engaging in the budget process as we look forward to next year?

It does. That is very helpful. Thank you.

I wanted to push a little on that, Professor Steven. At the moment, we are looking at the bill as it is, although there may be amendments.

You can correct me if I am wrong, but my understanding is that, at the moment, if I buy a television for £1,000, assign it to someone else in the appropriate way so that it is registered to a third party, and then stop paying for my television, someone can come along after due process in court and take my television away.

Yes.

That is at the moment, as the bill stands—

I appreciate that sheriff officers cannot come along and take everything, as they used to when we had warrant sales, but could they still remove that television?

Perhaps you could come back to us in writing if there are technical issues that you would like us to consider.

My final question is about those things being included in your draft bill but not in the Scottish Government’s bill. This might be an unfair question to ask you, but I will ask it anyway. Do you agree with the Scottish Government that it is incompetent for it to include those in the bill? If they were to be put back in, would that be competent?

I have just been reading my notes. I have another quick question, which is completely unrelated to my previous one and picks up from something that my colleague Mr Mundell said in relation to looking at the register and how often you can do that. My understanding is that—correct me if I am wrong—the opportunity for people to search the register would be limited.

That clarifies that point that I was asking about.