HC Deb 12 July 1978 vol 953 cc1615-7
Mr. Robert Sheldon

I beg to move amendment no. 11, in page 67, line 13, after '1975', insert 'and the Social Security (Northern Ireland) Act 1975'. This is a consequential amendment to bring into line for those in Northern Ireland the treatment of relief for absences abroad in calculating national insurance contributions.

Mr. Powell

Will the Minister satisfy me on a point of curiosity? Incidentally, I am not certain that he was accurate to say that this is a consequential amendment. It is certainly a necessary amendment because the same enactment was made separately for Northern Ireland and for the rest of the United Kingdom. Therefore, it is consequential in the sense only that it is consequential on the Bill itself.

However, it is not for the purpose of that quibble that I wish to trouble the Financial Secretary but to draw his attention to the fact that reference to the same paragraph of the same schedule to the same Social Security Act 1975 occurs in the Bill. I refer to page 19, line 38, clause 26(7)(c).

I cannot understand why in the one place where that paragraph is mentioned we have to accommodate side by side with it the equivalent Northern Ireland provision, whereas we can rest content in clause 26(7)(c) with referring to the matter there without equally matching it with a reference to the corresponding Northern Ireland enactment. There may be a reason, but it has escaped not only myself but other more expert observers of these matters.

If the Minister comes to the conclusion or receives advice to the effect that there should have been a corresponding amendment in clause 26(7), a difficulty arises in that we are on Report, which is our last opportunity for amendment. I dare say that the resources of Government are equal to dealing with this situation. It will be a pity if a reference to the appropriate Northern Ireland legislation which should have been in the Finance Bill is missing, because it might have a prejudicial effect on taxpayers in Northern Ireland.

Mr. Robert Sheldon

I take the right hon. Gentleman's comments about this being a necessary rather than a consequential amendment. Perhaps in those cases where we are legislating separately for Northern Ireland, and where a piece of legislation that is suitable for the rest of the United Kingdom automatically needs to find its echo in the legislation of Northern Ireland, we loosely refer to them as "consequential" amendments.

The right hon. Gentleman asks about the difference between clause 26 and this amendment. Here we need to refer explicitly to schedule 4 of the Northern Ireland legislation because it requires a textual amendment to the Northern Ireland provisions. I understand that this is not necessary in respect of clause 26.

Amendment agreed to.

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