Clause 5 - Period of awards
Tax Credits Bill
6:15 pm

Mr Howard Flight (Arundel and South Downs, Conservative)
We are putting down a marker. If we are to have a type of what I call negative income tax PAYE coding to provide continuity—I understand the reasons for that—the Government must think of other ways to monitor it and to get it right. As I have said, negative income tax annual returns may be required to provide the information necessary for keeping up-to-date records.
The amendment represents the other, jagged approach, whereby an award must be reassessed whenever there is a change. Our point is that the continuity system has some significant problems to solve. Nevertheless, I beg to ask leave to withdraw the amendment.
Amendment, by leave, withdrawn.
Clause 5 ordered to stand part of the Bill.
