---

National Insurance Contributions Bill

I thank the Minister for his response. We propose to withdraw the amendment. The purpose of framing the amendment and focusing on property and investment business is to highlight again the particular conundrums that arise in respect of businesses of that nature, which often—particularly for smaller businesses—would be controlled by one person or two people. Where that business is principally located would often be where that individual or individuals are, and the substantive back-office-type operations could be completely separate and different. It just highlights the sort of problems that come from having these definitions and having to guard the boundaries of them. The Minister has confirmed one point that surprised me when I happened upon it. He has confirmed that so long as the principal place at which the new business is carried on is not in any of the excluded regions, other parts of the business could be carried on anywhere including in the excluded regions, and if the employees in the excluded regions happened to be part of the first 10 they would be eligible, or count towards, the national insurance holiday. I see nodding from the Box—perhaps I have been going on too long and they are nodding off—but, if that is right, it looks a bit daft in terms of the definitions we have been probing this afternoon. I beg leave to withdraw the amendment. Amendment 10 withdrawn. Amendment 11 Moved by