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National Insurance Contributions Bill

My noble friend Lord Skelmersdale and the noble Lord, Lord Newby, have more than adequately poured scorn on the idea that affirmative regulations are some kind of protection and that the parliamentary processes in the House of Commons on the Finance Bill are also a form of protection. I shall carefully note the references in the Official Report in regard to what the noble Lord has said, because I know that I shall need them when he is on the other side of the House. The Minister made a number of arguments. He overstated the amount of tax that would be at risk if this modest group of amendments were agreed to. The annual effect could not possibly be the whole £240 million, as has been claimed. That assumes that there would be a constant population of national insurance avoiders who move from one scheme to the next and get in just before another parliamentary announcement. Frankly, that is nonsense.