Clause 5

Part of Pensions Bill – in a Public Bill Committee at 5:00 pm on 22nd January 2008.

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Photo of Danny Alexander Danny Alexander Liberal Democrat, Inverness, Nairn, Badenoch and Strathspey 5:00 pm, 22nd January 2008

It is good to hear from the hon. Gentleman who, as has been said before and as he made clear in the evidence sessions, is very knowledgeable about matters relating to small businesses. I would take his advice on that point.

Clearly some businesses operate tax years on a different basis, so the approach set down in the Conservative amendment might be preferable to the fixed calendar date in amendment No. 80. The point that I am trying to establish is that there should be a fixed date every year, two years or whatever, when automatic re-enrolment takes place at a date that is most convenient to the company. The start of the tax year would seem an obvious date. That is the simple point that I am trying to make. I do not think that I need to dwell on it .