Clause 14 - Office holders who receive “earnings” to be employed earners

National Insurance Contributions Bill – in a Public Bill Committee am 3:00 pm ar 21 Tachwedd 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Question proposed, That the clause stand part of the Bill.

Photo of David Gauke David Gauke The Exchequer Secretary 3:15, 21 Tachwedd 2013

Clause 14 will correct certain changes made by the 2003 tax law rewrite project, which introduced a new term—general earnings for tax—which led to consequential changes to national insurance contributions legislation. The clause will ensure that all office holders  are included in the definition of employed earners for national insurance contributions purposes, provided that they receive earnings as defined by either the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Schedule 2 to the Bill will introduce consequential changes to the legislation resulting from the correction.

I hope that those clarifications and corrections will gain the support of the Committee and that the clause stands part of the Bill.

Question put and agreed to.

Clause 14 accordingly ordered to stand part of the Bill.

Schedule 2 agreed to.