Clause 6 - Decisions and appeals about entitlements to make deductions etc

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

Very briefly, the clause provides for a right of appeal. The standard appeal procedures for national insurance contributions apply to HMRC decisions about entitlement to, and the amount of, deductions or repayments of the employment allowance under clause 4.

Again, I am happy to take the Committee through the clause in detail, but I suspect I would do better just to respond to questions.

Photo of Gary Streeter Gary Streeter Ceidwadwyr, South West Devon

The Minister is catching the mood of the Committee.

Question put and agreed to.

Clause 6 accordingly ordered to stand part of the Bill.