National Insurance Contributions Bill

The noble Lord, Lord Newby, has in effect said what I would have said. I gave notice of my intention to oppose the Questions because I thought that the clauses were incomprehensible and the Explanatory Notes had such a pathetic little example that shed no light on what the clauses were there for. The Minister has read into the record a much better explanation, so I thank him, but certainly endorse the request made by the noble Lord, Lord Newby, that future Explanatory Notes explain what opaque legislation is trying to do. That would save us all a lot of time. Clause 3 agreed to. Clause 4 [Class 1A contributions: power to make provision in consequence of retrospective tax legislation: Northern Ireland]: [Amendments Nos. 27 to 31 not moved.] Clause 4 agreed to. Clause 5 [Agreements and joint elections: Great Britain]: