National Insurance Contributions Bill

I wish that I had as much faith as the noble Baroness that in two years this legislation may not be needed; I fear that it almost certainly will be. From time to time we on these Benches take great comfort from sunset clauses. However, in two years’ time, or whatever, we may want to consider whether the provision should be amended rather than be scrapped altogether. As we discussed earlier, the problem is that Parliament does not have adequate mechanisms for doing that. The affirmative resolution procedure is barely a two dimensional tool for undertaking a difficult job. Therefore, while I understand where the noble Baroness is coming from, I have some difficulty with the amendment as it stands.