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| Tuesday 15th January 2008 |
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| National Insurance Contributions Bill
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| [First and Second Sittings]
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| | (1) | the Committee shall (in addition to its first meeting at 10.30 am on Tuesday |
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| | (a) | at 4.30 p.m. on Tuesday 15th January; |
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| | (b) | at 1.30 p.m. on Thursday 17th January; |
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| | (c) | at 10.30 a.m. and 3.30 p.m. on Tuesday 22nd January; |
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| | (2) | the Committee shall hear oral evidence from the Treasury on Tuesday 15th |
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| | January, and the hearing of that evidence shall (so far as not previously |
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| | concluded) be brought to a conclusion at 1 p.m.; |
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| | (3) | the proceedings on consideration of the Bill in Committee shall (so far as not |
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| | previously concluded) be brought to a conclusion at 5 p.m. on Tuesday 22nd |
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| | That, at this and any subsequent meeting at which oral evidence is to be heard, the |
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| | Committee shall sit in private until the witnesses are admitted. |
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| | That, subject to the discretion of the Chairman, any written evidence received by the |
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| | Committee shall be reported to the House for publication. |
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| | The following witnesses gave oral evidence:
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| | Rt Hon Jane Kennedy, Financial Secretary, and officials, HM Treasury and HM Revenue and Cus |
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| Clause 1, page 1, line 2, leave out from ‘In’ to end of line 5 and insert ‘section |
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| 5(3)(b) of the Social Security Contributions and Benefits Act 1992 (c. 4) (earnings limits |
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| and thresholds for Class 1 contributions), omit the word “half”.’. |
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| Clause 1, page 1, line 6, leave out subsection (2). |
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| Clause 1, page 1, line 12, at end add— |
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| | ‘(4) | In section 5(6) of the Social Security Contributions and Benefits Act 1992 |
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| | (earnings limits and thresholds for Class 1 contributions), at end insert “and may |
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| | not include any increase in the upper earnings limit in excess of the retail price |
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| | index for the month of December in the preceding tax year.”’. |
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| Clause 1, page 1, line 12, at end add— |
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| | ‘(4) | In section 5(3) of the Social Security Contributions and Benefits Act 1992 |
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| | (earnings limits and thresholds for Class 1 contributions), omit the words from |
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| | “which” to the end of the subsection and insert “does not exceed the level of |
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| | earnings at which the higher rate of income tax becomes payable.”’. |
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| Clause 2, page 1, line 14, leave out from ‘In’ to end of line 18 and insert ‘section |
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| 5(3)(b) of the Social Security Contributions and Benefits Act (Northern Ireland) 1992 |
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| (c. 7) (earnings limits and thresholds for Class 1 contributions), omit the word “half”.’. |
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| Clause 2, page 1, line 19, leave out subsection (2). |
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| Clause 2, page 2, line 5, at end add— |
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| | ‘(4) | In section 5(6) of the Social Security Contributions and Benefits (Northern |
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| | Ireland) Act 1992 (c. 7) (earnings limits and thresholds for Class 1 contributions), |
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| | at end insert “and may not include any increase in the upper earnings limit in |
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| | excess of the retail price index for the month of December in the preceding tax |
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| Clause 2, page 2, line 5, at end add— |
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| | ‘(4) | In section 5(3) of the Social Security Contributions and Benefits (Northern |
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| | Ireland) Act 1992 (earnings limits and thresholds for Class 1 contributions), omit |
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| | the words from “which” to the end of the subsection and insert “does not exceed |
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| | the level of earnings at which the higher rate of income tax becomes payable.”’. |
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| Clause 3, page 2, line 29, at end add— |
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| | ‘(5) | Subject to subsection (6) below, this section shall not have effect between the |
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| | dates 1st April 2012 and 31st March 2015. |
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| | (6) | The Secretary of State may, before 1st April 2012 and in each subsequent year |
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| | until 31st March 2014, apply the provisions of this section for a period not |
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| | exceeding one year, by order made by statutory instrument. |
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| | (7) | No order may be made by the Secretary of State under subsection (6) unless a |
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| | draft of it has been laid before Parliament and approved by a resolution of each |
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| Clause 3, page 2, line 29, at end add— |
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| | ‘(5) | This section shall cease to have effect on 1st April 2012 unless, before that date, |
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| | both Houses of Parliament have by resolution approved an order laid before them |
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| | by the Secretary of State under section 150A of the Social Security Contributions |
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