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National Insurance Contributions Bill

I cannot pretend that the Minister’s answer is a great surprise to me. I say to the noble Lord, Lord Newby, that I accept that two years is the wrong time period for finding out whether this provision is worth continuing with; I freely concede that. The issue comes back to the fact that the deterrent effect brings unlimited retrospection, and unlimited retrospection brings uncertainty. This is a question of balance. I am constantly touched by the Minister’s faith in the affirmative procedure with regard to the regulations that will come before us. We will see how that works out in practice. I will think again about whether the sunset provision is practical. I have a feeling that, given the degree of retrospection involved in the measure, leaving it on the statute book is fundamentally undesirable, though of course we completely understand the evils that the Minister seeks to put an end to. Before withdrawing the amendment I refer to the Minister’s remarks. This has been an enjoyable Committee session, and one that has not taken too long. I beg leave to withdraw the amendment. Amendment, by leave, withdrawn. Clause 9 agreed to. Clause 10 agreed to. Title agreed to. Bill reported without amendments.