Clause 7 - Class 1, 1A, 1B or 2 contributions: powers to call for documents etc: Great Britain
National Insurance Contributions and Statutory Payments Bill
11:15 am
Ms Dawn Primarolo (Paymaster General, HM Treasury; Bristol South, Labour)
This clause removes some powers currently available to the Inland Revenue. It takes the existing Inland Revenue powers to obtain information in tax investigation cases and applies them to certain classes of national insurance contributions. The clause has been widely welcomed and is a reduction in powers for the Inland Revenue. It was thought that, on transfer, the Contributions Agency had considerably wider-ranging powers than the Revenue, with regard to power of entry, power of examination and the power to compel the production of information documents. Some concern about that was raised at the time. The clause removes those substantial powers and introduces the well known, tried and trusted powers that the Inland Revenue now uses, with all the safeguards provided in the Taxes acts. I commend the clause to the Committee.