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National Insurance Contributions Bill

First, does the hon. Gentleman agree that if the legislation’s effect is to deter people from even bothering to devise schemes that seek not to pay the tax and national insurance that should have been paid—I sincerely hope it is—it will have done precisely what it aims to do, and all the things he is talking about, which no doubt we will explore in Committee, will not happen? Secondly, does the hon. Gentleman think that the general taxpayer, and the Government representing the general taxpayer, are also entitled to certainty about revenues? This is employment pay, so it should be subject to pay-as-you-earn and national insurance.