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National Insurance Contributions Bill

The hon. Gentleman is eager—I shall give way shortly. The amendments essentially seek to strip retrospectivity out of the Bill. As I said, we are not discussing a measure that affects the average employee in the street. It tackles artificial tax devices. They are artificial because they change people’s conduct so that they behave in ways in which they would not normally engage. The individuals affected should sue their accountants if they did not warn them of the written ministerial statement that was made on 2 December 2004. That is as far back as retrospectivity would go if the Bill were passed as it is worded and the Government chose to exercise retrospectivity through the Treasury. There is a sort of long stop backwards behind the wicket.