National Insurance Contributions Bill

My hon. Friend appears to be criticising amendment No. 15, which would leave the test of reasonableness with the Treasury. Amendment No. 14, however, would leave the test of reasonableness to the objective observer or the courts so, even if he does not support amendment No. 15, I hope that he will support amendment No. 14 for the articulate reasons that he gave. So the case is made. That does not mean that nobody else needs to participate in the debate, but we already have evidence that the Government are on the back foot. They want to be seen to be reasonable, and what could be more reasonable than accepting the amendments, particularly amendment No. 14?