National Insurance Contributions Bill

My hon. Friend mentioned Adam Smith. There is a great passage in ““The Wealth of Nations”” that has a bearing on our debate. Adam Smith wrote in 1776 that"““the tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, quantity to be paid ought to be clear and plain to the contributor and to every other person.””" Is not the problem with the Bill the fact that it is vague and arbitrary? That is our concern.