Clause 5 - Power to amend the employment allowance provisions

National Insurance Contributions Bill – in a Public Bill Committee am 2:30 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

Clause 5 contains the regulation-making powers to increase or decrease the employment allowance for a tax year, and to amend the cases in which an employer cannot qualify for the allowance, and the list of secondary class 1 contributions liabilities that are excluded liabilities.

The clause also contains a power to make other incidental, supplementary, consequential or transitional provisions as might be necessary from time to time. All regulations made by virtue of the powers in the clause will be subject to the affirmative procedure and will thus be subject to approval by both Houses of Parliament.

I am happy to take the Committee through the clause subsection by subsection. However, I anticipate that the Committee would rather that I sat down and then answered questions.

Question put and agreed to.

Clause 5 accordingly ordered to stand part of the Bill.