to call. The next item of business is First Minister questions for party leaders. And the

first question is from Malcolm Offert. Thank you, Mr. Officer. The internationally respected

Institute of Chartered Accounts of Scotland has just stated that Scotland's income tax is

overly complex and is making our economy less competitive.

This mirrors Reforms Scotland's policy position as set out in our recent manifesto.

So will the First Minister now graciously accept that we have won the argument on tax?

Will they now implement Reform Scotland's...

Mr Flynn

I was asking the First Minister be gracious

I don't expect that from you

and will he now

implement

and will he now implement

Reform Scotland's plan

to cut six income tax to three

and further reduce each plan by one pence below

England.

First Minister.

It is a daring and bold attempt from Lord Offord to try to get me to accept

his point of view.

But I'm afraid I will resist the temptation, because if I was to accept his point of view, but I'm afraid I will resist the temptation, because if I was to

accept his point of view, I'd have to accept swinging cuts in public expenditure, and I have

...