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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 contributions (currently 12%)] to be charged 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 [https://www.legislation.gov.uk/ukpga/2010/15/contents 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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