§ Sir Dudley SmithTo ask the Chancellor of the Exchequer (1) if he will allow a repayment supplement to individual taxpayers where there has been a mistake in their class 4 national insurance contributions and the Inland Revenue is at fault;
(2) if he will seek to amend section 824 of the Income and Corporation Taxes Act 1988 to allow a repayment supplement, as with the case of income tax, on class 4 national insurance contributions, where the individual has been overcharged because of an error on the Inland Revenue's part.
§ Mr. Norman LamontMy right hon. Friend, the Secretary of State for Social Security has no plans to amend Social Security legislation to reflect the provisions of section 824 Income and Corporation Taxes Act 1988 to class 4 national insurance contributions.