National Insurance Contributions Bill

I am glad that the right hon. Gentleman believes me. The right hon. Gentleman referred to people of modest means. I suspect that his definition of modest means is slightly different from mine. It is right, however, to discuss SIPPs in this context. The Government listened to the considerable representations made on SIPPs and changed their approach in the pre-Budget report. That might appear to be a contradiction to some Members, but I do not think that it is. To me, the underlying theme is that if one has modest means—I would say that they were considerable means in terms of what is dealt with in this Bill, and in terms of SIPPs and second homes—getting involved in such tax avoidance measures is dodgy until the law is passed. In the statement that my right hon. Friend the Paymaster General made on 2 December 2004, she included a statement of intent that she and the Treasury team wished to be put into United Kingdom legislation. That was not government by fiat. If it were, we would not be here, because we would not have a Bill in front of us. My right hon. Friend would have introduced the changes by fiat from 2 December 2004. I would have objected strongly. From what I know of her, there is no way that she would ever wish to govern by fiat. The matter would rightly come before the House, as it has done today. To suggest that this is government by fiat, which brings in all the arguments about the Magna Carta, takes us off track. I echo what the right hon. Member for East Yorkshire said about amendment No. 6. Were it to be passed, it would make things worse in terms of what the right hon. Member for Bromley and Chislehurst (Mr. Forth), as I understand his view, appears to want to happen. On amendment No. 16, tabled by the hon. Member for Christchurch, either he and other Members who keep using the word ““principle”” have a principle on retrospectivity or they do not. We cannot have half a principle going back to 11 October this year, but not going back to 2 December 2004. Either one can envisage that retrospectivity, as I do, going back to a ministerial statement that is yet to be enacted but will be enacted if the Bill is passed, or one cannot. What he said about a convention in relation to Finance Bills seems to undermine his position. Either he has a principle or he does not.