National Insurance Contributions Bill

Indeed. My hon. Friend the Member for Rochford and Southend, East (James Duddridge) is an assiduous legislator, and he knows that we must look at the small print. If one could take the statement at face value, there would be no need for the explanatory notes, which are after all produced by the Government. The notes make it clear that there is an issue, which has been raised in the other place and by accountants and tax lawyers. If the Bill is passed into law in its present form, we may well find that it results in the sort of challenges to which my right hon. Friend the Member for Bromley and Chislehurst referred.