What safeguards are there to ensure that provisions in the Bill comply with Human Rights legislation?
• The Government has a duty under Human Rights legislation to ensure that it does not act incompatibly with the European Convention on Human Rights in making regulations under this Bill. • The power to make anti-avoidance regulations is restricted to reflecting employment remuneration measures in tax legislation (normally Finance Acts) and will only be used to reflect tax anti-avoidance measures. • The Bill also includes a prohibition that where, as part of a package of anti-avoidance measures, there is exceptionally a reduction of NICs liability for past periods, accrued benefit entitlement will not be affected. • To ensure that there is adequate Parliamentary scrutiny when regulations are made, such regulations will be subject to the Affirmative Resolution procedure.
