National Insurance Contributions Bill

Like the noble Baroness, we accept through slightly gritted teeth the concept of retrospection in this Bill. I, too, would like some reassurance on how far forward, as it were, these provisions might operate and therefore how far back the retrospection might apply. Views change at the margin about what is acceptable and what is not. If one found oneself five years down the line, for example, with the Government deciding that they wished to take action against a scheme that they had either chosen not to take action on now or only heard about five years down the track, would it be possible to go back six years to penalise the scheme or seek to get back the national insurance? One could be talking of potentially crippling amounts of money. My other question was raised by my colleagues in another place when the amendment was debated there. As far as the Government can tell now, what would be the difference between the Bill as it is drafted and the effect of the amendment, if carried, in respect of the schemes that have already been identified?