Scotland Bill – Corporation Tax

As an amendment to motion S4M-00856 in the name of Fergus Ewing (Scotland Bill - Corporation Tax), leave out from "the important role" to end and insert "that there is no simple relationship between rates of corporation tax and economic growth, which is dependent on a multitude of factors, and calls on the Scottish Government to model the economic impact of an equivalent cut in business rates as a comparator to its corporation tax model and a policy option that is currently available to it.”