sc531511.93-96

House of Commons

Session 2005 - 06
Internet Publications
Other Bills before Parliament

S.C.D.
93

House of Commons

Tuesday 15th November 2005

Standing Committee Proceedings

Standing Committee D

National Insurance Contributions Bill

[First sitting]

Dawn Primarolo

Agreed to

That—

(1)
during proceedings on the National Insurance Contributions Bill the Standing

Committee shall (in addition to its first meeting at 10.30 a.m. on Tuesday

15th November) meet—

(a)
at 4.00 p.m. on Tuesday 15th November;

(b)
at 9.00 a.m. and 1.00 p.m. on Thursday 17th November;

(2)
the proceedings shall (so far as not previously concluded) be brought to a

conclusion at 4.00 p.m. on Thursday 17th November.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Negatived on division  7

Clause  1,  page  2,  line  14,  leave out ‘2nd December 2004’ and insert—

‘(a)
2nd December 2004, or

(b)
the date on which a Minister has made a public announcement that such

regulations are required,

whichever is the later.’.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Withdrawn  1

Clause  1,  page  2,  line  37,  at end insert—

S.C.D. Standing Committee Proceedings: 15th November 2005
94

National Insurance Contributions Bill, continued

‘(8A)
Any primary and secondary national insurance contributions that have been

overpaid shall be refunded to the primary and secondary contributor

respectively.’.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Withdrawn  2

Clause  1,  page  2,  line  48,  at end insert—

‘(9A)
For the purposes of this section, “original determination” means the amount of

earnings on which the employer originally determined that he would pay national

insurance contributions or to decisions made by Officers of the Board of Her

Majesty’s Revenue and Customs under section 8 of the Social Security

Contributions (Transfer of Functions, etc.) Act 1999 and excludes matters

determined by Commissioners, a tribunal or a court.’.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Withdrawn  3

Clause  1,  page  3,  line  4,  at end insert—

‘(10A)
The secondary contributor may recover by any available and feasible means the

additional primary contributions arising as a result of regulations being given

retrospective effect.’.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Not called  8

Clause  1,  page  3,  line  41,  leave out ‘2nd December 2004’ and insert—

‘(a)
2nd December 2004, or

(b)
the date on which a Minister has made a public announcement that such

regulations are required,

whichever is the later.’.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Negatived on division  4

Clause  1,  page  5,  line  12,  leave out from the second ‘before’ to ‘the’ in line 13.

Clause Agreed to.

Clauses 2 to 4 Agreed to.

S.C.D. Standing Committee Proceedings: 15th November 2005
95

National Insurance Contributions Bill, continued

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Not called  5

Clause  5,  page  12,  line  32,  after ‘legislation)’, insert ‘where the earnings on which

the contributions arise were paid before the coming into force of the regulations in

question.’.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Not called  6

Clause  5,  page  12,  line  42,  after ‘legislation)’, insert ‘where the earnings on which

the contributions arise were paid before the coming into force of the regulations in

question.’.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Not moved  9

Clause  5,  page  13,  line  1,  after ‘passed (’, insert ‘not’.

Clause Agreed to.

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Not called  10

Clause  6,  page  13,  line  29,  after ‘passed (’, insert ‘not’.

Clause Agreed to.

Clauses 7 to 10 Agreed to.

S.C.D. Standing Committee Proceedings: 15th November 2005
96

National Insurance Contributions Bill, continued

New Clause

Amalgamation of income tax and national insurance

Mr Mark Field

Michael Fabricant

Stephen Hammond

Mr Andrew Pelling

Mr Brooks Newmark

Not selected  nc1

To move the following Clause:—

‘The Treasury shall make a report, to be placed in the Library of the House of

Commons, setting out options for the amalgamation of income tax arising from

an employment and national insurance contributions.’.

Bill to be reported.