Scotland Bill – Corporation Tax

As an amendment to motion S4M-00856 in the name of Fergus Ewing (Scotland Bill - Corporation Tax), leave out from "recognises" to end and insert "believes that proposals by the Scottish Government for new powers to be included in the Scotland Bill must be backed by evidence that their devolution will benefit the Scottish economy; believes that, in its case for corporation tax, the Scottish Government has failed to provide the required evidence that such a move will be affordable or beneficial to the economy; notes that neither CBI Scotland nor the STUC support this proposal, and recognises that the broader issues of tax competition within the UK are complex and challenging and that no decision has yet been made on the devolution of corporation tax to Northern Ireland."