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

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.

The Minister is catching the mood of the Committee.

Question put and agreed to.

Clause 6 accordingly ordered to stand part of the Bill.