With this it will be convenient to discuss
New clause 2—Administrative and compliance costs review
‘(1) Her Majesty’s Revenue and Customs must, after six months of the Act coming into force, prepare a review which the Minister shall lay before Parliament.
(2) The review must consider—
(a) whether there are any administrative or compliance costs associated with the employment allowance being reported by those applying for it; and
(b) whether businesses, charities and sports clubs are having any problems in claiming the employment allowance.’.
3.45 pm