Moved by
Lord Davies of Oldham
2: After Clause 1, insert the following new Clause—
“Administrative and compliance costs review
(1) Her Majesty’s Revenue and Customs must, after six months of this 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.”