English: Thank you for the question. The Member raises a very important point and it's a point that has been very carefully considered; I've applied my mind to it and I know the Minister for finance has as well. And, of course, the Bill is, I think, at Stage 1 of the scrutiny process. I know the finance Minister gave evidence to the Finance Committee in the first session, I think, last week, and certainly there's another session next week, and I think is due to give evidence to the Legislation, Justice and Constitution Committee. The first thing is really what the Bill is about. What the Bill does is it enables changes to be made to the Welsh tax Acts by regulations where Welsh Ministers consider that those changes are necessary or appropriate, and where they're required to have effect immediately or shortly thereafter. So, basically, where there are a number of external circumstances that can happen, it's about protecting the integrity of the Welsh tax system to changes that may occur. And you're right - the issue of the lock is an important one. I can't remember discussing anything like this when I was a student. Mind you, that was over 40 years ago, so perhaps your memory is a bit fresher than mine. But it is an important constitutional point, and I know it's one that's been the subject of a certain amount of commentary - that is, that a change would have to come before the Senedd for the power to be unlocked to enable it to actually be used. I think the difficulty with that is the immediacy of a change that might need to be made, and I think there's broad recognition that there is a need to have the power. But, you're absolutely right that, of course, it is a significant power. Any power to a Government to make changes, and potentially retrospective changes, is significant and requires significant scrutiny. The approach that is being taken in respect of the way to do it is really to have a four purposes test to it so that it is there to ensure that it can deal with issues that arise unexpectedly, suddenly et cetera with regard to tax avoidance, or to comply with international obligations, or to respond urgently to court or tribunal decisions, or in fact to things that happen at a UK Government level that mean we need to actually respond. And, in some ways, it's a little bit like the COVID regulations, isn't it, in that they're made, they take effect et cetera, and so you have the made affirmative procedure or, potentially, the draft affirmative procedure being looked at. I think what I can say is that you are absolutely right to raise the point. It is a matter that has to be very carefully examined. The finance Minister is attending the various committee scrutiny sessions in order to do that. And, no doubt, this will come back before this Chamber. I think, in terms of the balance and my understanding of what is needed and the urgency with which it is, from time to time, necessary to act, what is contained within the Bill I think recognises those significant constitutional issues that have to be addressed. But, of course, the scrutiny process will continue and the Minister for finance will obviously engage within that.
Welsh: Diolch am eich cwestiwn. Mae'r Aelod yn codi pwynt pwysig iawn ac mae'n bwynt sydd wedi'i ystyried yn ofalus iawn; rwyf wedi meddwl amdano a gwn fod y Gweinidog cyllid wedi meddwl amdano hefyd. Ac wrth gwrs, credaf fod y Bil ar Gam 1 yn y broses graffu. Gwn fod y Gweinidog cyllid wedi rhoi tystiolaeth i'r Pwyllgor Cyllid yn y sesiwn gyntaf, yr wythnos diwethaf, ac yn sicr, mae sesiwn arall yr wythnos nesaf, a chredaf ei bod i fod i roi tystiolaeth i'r Pwyllgor Deddfwriaeth, Cyfiawnder a'r Cyfansoddiad. Y peth cyntaf yw hanfod y Bil. Yr hyn y mae'r Bil yn ei wneud yw galluogi newidiadau i Ddeddfau treth Cymru drwy reoliadau pan fo Gweinidogion Cymru o'r farn fod y newidiadau hynny'n angenrheidiol neu'n briodol, a lle y mae'n ofynnol iddynt ddod i rym ar unwaith neu'n fuan wedyn. Felly, yn y bôn, lle y mae nifer o amgylchiadau allanol a all godi, mae'n ymwneud â diogelu uniondeb system drethi Cymru yn sgil newidiadau a all ddigwydd. Ac rydych yn llygad eich lle - mae mater y clo yn un pwysig. Ni allaf gofio trafod unrhyw beth fel hyn pan oeddwn yn fyfyriwr. Cofiwch chi, roedd hynny dros 40 mlynedd yn ôl, felly efallai fod eich cof ychydig yn fwy ffres na fy nghof i. Ond mae'n bwynt cyfansoddiadol pwysig, a gwn fod cryn dipyn o sylwebaeth wedi bod yn ei gylch - hynny yw, y byddai'n rhaid i newid ddod gerbron y Senedd er mwyn i'r pŵer gael ei ddatgloi i alluogi ei ddefnyddio. Credaf mai'r anhawster gyda hynny yw sydynrwydd unrhyw newid y gallai fod ei angen, a chredaf fod cydnabyddiaeth gyffredinol fod angen cael y pŵer. Ond rydych yn llygad eich lle ei fod, wrth gwrs, yn bŵer sylweddol. Mae unrhyw bŵer sydd gan Lywodraeth i wneud newidiadau, a newidiadau ôl-weithredol o bosibl, yn sylweddol ac mae angen craffu arno'n drylwyr. Y dull a ddefnyddir i wneud hyn yw cael prawf pedwar diben fel ei fod yno i sicrhau y gall ymdrin â materion sy'n codi'n annisgwyl, yn sydyn ac ati yng nghyd-destun osgoi trethi, neu i gydymffurfio â rhwymedigaethau rhyngwladol, neu i ymateb ar frys i benderfyniadau llys neu dribiwnlys, neu i bethau sy'n digwydd ar lefel Llywodraeth y DU sy'n golygu bod angen inni ymateb. Ac mewn rhai ffyrdd, mae'n eithaf tebyg i'r rheoliadau COVID yn yr ystyr eu bod yn cael eu gwneud, maent yn dod i rym ac ati, ac felly mae gennych y weithdrefn gadarnhaol, neu'r weithdrefn gadarnhaol ddrafft o bosibl, o dan ystyriaeth. Rwy'n credu y gallaf ei ddweud eich bod yn llygad eich lle i godi'r pwynt. Mae'n fater y mae'n rhaid ei archwilio'n ofalus iawn. Mae'r Gweinidog cyllid yn mynychu gwahanol sesiynau craffu'r pwyllgorau er mwyn gwneud hynny. A heb os, bydd hyn yn dod yn ôl gerbron y Siambr hon. O ran y cydbwysedd a fy nealltwriaeth i o'r hyn sy'n angenrheidiol a'r brys sy'n angenrheidiol, o bryd i'w gilydd, i weithredu, credaf fod yr hyn sydd wedi'i gynnwys yn y Bil yn cydnabod y materion cyfansoddiadol sylweddol hynny y mae'n rhaid mynd i'r afael â hwy. Ond wrth gwrs, bydd y broses graffu yn parhau, a bydd y Gweinidog cyllid yn amlwg yn ymgysylltu fel rhan ohoni.