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  National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill - Regular Reviews of Effect of Tax Treatment of Termination Awards
  
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  @ MP voted aye to require regular reviews of the effect of charging national insurance on the amount of a termination award that exceeds Â£30,000.  
  
  @ MP voted no not to require regular reviews of the effect of charging national insurance on the amount of a termination award that exceeds Â£30,000.  
  
  The majority of MPs voted not to require regular reviews of the effect of charging national insurance on the amount of a termination award that exceeds Â£30,000.  
  
  MPs were considering the National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill[1]. 
  
  Sections 1 and 2 of the Bill provided for [https://www.gov.uk/national-insurance-rates-letters Class 1 A national insurance (currently 12%)] charges to be made on the amount of a termination award that exceeds Â£30,000. 
   
  The proposed new clause rejected in this vote was titled: ''Effects of termination awards provisions'' and stated:
  :(1) The Treasury must publish reviews of whether the payment of Class 1A contributions on termination awards under sections 1 and 2 has hadâ
  :(a) any effect on the number of termination awards made above Â£30,000;
  :(b) any effect on the size of termination awards made above Â£30,000; or
  :(c) a disproportionate effect onâ
  :(i) women,
  :(ii) pregnant women,
  :(iii) persons aged 50 or over, or
  (iv) any other group of people with protected characteristics (within the meaning of the Equality Act 2010).
  (2) The first review under subsection (1) shall be published no later than 24 months after this section comes into force.
  (3) Subsequent reviews under subsection (1) shall be published no later than 24 months after publication of the previous review."
  
  The rejected new clause was accompanied by the following explanatory statement:
  "This new clause would provide for a general review of the termination awards provisions of this Act within every period of 24 months."
  
  * [1] [https://services.parliament.uk/bills/2017-19/nationalinsurancecontributionsterminationawardsandsportingtestimonials.html Parliament's webpage on the National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill]
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