With this it will be convenient to discuss the following:
Government amendment 1.
Amendment 41, page 2, line 29, at end insert—
“(8) This section, so far as it relates to tax years up to and including 2027-28, comes into force on the day on which this Act is passed.
(9) This section, so far as it relates to tax year 2028-29, comes into force on such day as the Secretary of State may by regulations made by statutory instrument appoint.
(10) Regulations under subsection (9) may not be made unless, on a date not before 1 October 2027, a draft of the statutory instrument containing them has been laid before and approved by a resolution of the House of Commons.
(11) This section, so far as it relates to tax year 2029-30, comes into force on such day as the Secretary of State may by regulations made by statutory instrument appoint.
(12) Regulations under subsection (11) may not be made unless, on a date not before 1 October 2028, a draft of the statutory instrument containing them has been laid before and approved by a resolution of the House of Commons.”
This amendment provides for separate decisions by the House of Commons on the continued effect of Clause 1 for the final two tax years affected.
Amendment 50, page 2, line 29, at end insert—
“(8) This section comes into force when the conditions in section [Commencement requirements relating to welfare reform] have been met.”
This amendment makes the commencement of Clause 1 conditional on the requirements relating to welfare reform set out in NC12.
Clause stand part.