National Insurance Contributions Bill

: I congratulate my right hon. Friend the Member for Bromley and Chislehurst (Mr. Forth) on stealing most of my thunder on the amendments in my name, Nos. 14, 15 and 17, to which I want to address some brief remarks. The purpose of the amendments is to introduce a degree of equity, fairness and, most importantly, objectivity that is lacking in the current wording about the power to make retrospective provisions under delegated legislation. The whole issue of retrospection is contentious and controversial, and I am sure that when we come to discuss the next group of amendments, which are designed to limit the extent of that retrospection, we will be able to look at that subject in more detail. In amendment No. 14, I am trying to introduce a requirement that the retrospection power could not be used unless it was reasonable to use it. I find it hard to believe that the Minister can cavil at that. Why should the Government be seeking powers to exercise retrospective legislation other than in circumstances when to do so would be reasonable?