National Insurance Contributions Bill

If I may. I am grateful to the noble Baroness. To be clear, I will go back to the PMG’s Statement. From that it is absolutely clear that the Government were targeting complex and contrived arrangements that could never have any purpose other than avoidance. Should the Treasury seek to change its mind on previously sanctioned schemes, it would have to justify proportionality in legislating retrospectively. Of course there would be human rights implications. This issue of ““at the whim of the Treasury”” is overstated.