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Postal Services Bill [HL]

The noble Lord, Lord Clarke, has highlighted another complication that might fall on pensioners as a result of the Government's policy. I hope that the Minister will be able to reassure us that members will not be disadvantaged by the new arrangements as to their tax liability. It is notable that Clause 22 gives powers to the Treasury, which is not bound by the material detriment safeguard in Clause 19. It therefore seems quite possible that new rules could be imposed on members to their detriment. Is that the case? Once again, this clause allows the Government to do pretty much anything. As far as I can see, there would be nothing to stop the Treasury, by regulation, imposing 100 per cent tax on the income that members receive from both the new public scheme and the ongoing RMPP. I am sure that this is not the Government's intention—or, if it is, that we are not going to hear of it today—but it seems that this clause would allow for it. More realistically, it appears that the Treasury intend to tax the fund set up under Clause 20(1)(c). Is this the case? Why are the Government considering taxing a fund owned by themselves? I cannot think of a single beneficial effect except for the useful massaging of current account figures. Similarly, in what circumstances do the Government envisage withdrawing relief on the ongoing RMPP? Would this not breach the spirit of the Clause 19 safeguard?