National Insurance Contributions Bill

My right hon. Friend was not Deputy Chief Whip for nothing. We can see that he has great powers of diplomacy. I am sure that he is right to suggest that there is merit in all the amendments. To summarise why I think that my amendment, No. 14, is important, I tell the House that it changes the test of expediency or reasonableness from one that is carried out by the Treasury to an objective test, which would make it much more justiciable. It would mean that if a measure were thought to be unreasonable, it could be challenged in the court. At the moment, the test of whether something is reasonable or expedient would be solely for the Treasury.