Diolch yn fawr, Lywydd. A gaf i ddechrau drwy ddweud gair o ddiolch i’r pwyllgor ac i Simon Thomas am y gwaith maen nhw wedi ei wneud i graffu ar yr ‘LCM’ a jest dweud diolch i bob Aelod arall sydd wedi cyfrannu i’r ddadl?

Rŷm ni’n cytuno â beth ddywedodd Simon Thomas. Mae safbwynt y Llywodraeth yn glir.

It's our clear view that this Assembly has an interest in the domestic offence created by the UK Criminal Finances Bill, as it will capture cases where a tax evaded is a Welsh devolved tax. That is why we have thought it right to bring the LCM before this Assembly for it to make a determination. And Nick Ramsay's absolutely right that, as we move into this area more, there will be a job of learning and education for other parts of the system to understand the way that we work here. However, having said that, we do support the creation of a single criminal offence that will apply to all taxes across the UK. We believe that it will enable a consistent and co-ordinated approach to be taken to tackling this type of criminal activity, regardless of the tax that has been evaded or the authority responsible for its collection, and I'm grateful for the indication from other parties of their willingness to support that position this afternoon.