National Insurance Contributions Bill

Let me try again on this, because I would not want to represent what the provision is trying to do. If the amendment were accepted and the tax disclosure rules were to change, you would have a difference between the two regimes. All that the provision states is that, should there be a change in the tax disclosure rules, there is the facility for the national insurance disclosure rules to follow that. Without that provision, you would simply have to have primary legislation for national insurance purposes, as for tax purposes. It is no more or less than that. There is no particular plan that I am aware of to change those disclosure rules for tax purposes but, should something happen in future, this provides for that link. I reiterate that there are no plans to change the body responsible for receiving disclosures.