To insert, immediately after Proposition 3 the following Proposition, and to renumber the subsequent Proposition accordingly:
"To agree that there should be no increase in the rate of goods and services tax above the rate at which that tax is first introduced, before the assurance review set out in section 12 has been presented to the States, and no increase in the rate thereafter unless both -
(a) robust evidence - based upon such being assessed in a similar (or not substantively dissimilar) method than currently presented by P&R - shows that a funding gap exists; and
(b) the 1% real terms saving to be incorporated in the public expenditure budgets for 2027, 2028 and 2029, equivalent to annual expenditure reductions of £20m by 2029 as set out in paragraphs 5.2 and 5.14, has been delivered through efficiencies."