Mr Mark Prisk (Hertford & Stortford, Conservative)

In previous debates, the Paymaster General suggested that there would be a year before implementation, but I am not sure when that year will begin. I assume that it will begin on commencement. If that is the case, subject to the passage of the Bill, when does she anticipate commencement? I am asking not for dates, but for an indication of when there will be commencement—when in summer or autumn, for instance—so that we can set out for people when the measures will come into effect.

Ms Dawn Primarolo (Paymaster General, HM Treasury; Bristol South, Labour)

It is intended that the measures in clauses 1 to 6 will commence by order when two months have elapsed following Royal Assent and that the measures in clauses 7 to 10 will commence, depending on Royal Assent, at the tax year starting in April 2005. That will allow time for the internal and external guidance to be issued, the new provision to be made available and any further clarification to be concluded.

Mr Mark Prisk (Hertford & Stortford, Conservative)

Therefore, is the Paymaster General referring to the year from April 2004 to April 2005?

Ms Dawn Primarolo (Paymaster General, HM Treasury; Bristol South, Labour)

That is correct. Obviously, however, things depend on Royal Assent, and I am assuming that that will occur close to the tax year. If I am incorrect about that something else will have to be arranged, but it would be ideal to keep this relevant to the tax years and to go for implementation during 2004-05 with the measure becoming operational in 2005.

Question put and agreed to.

Clause 13 ordered to stand part of the Bill.

Clauses 14 and 15 ordered to stand part of the Bill.