Member

34: After Clause 2, insert the following new Clause— “Publication of relevant documents and reports(1) HM Treasury must maintain a single, publicly accessible location on a Government website in which all documents relevant to the operation and implementation of this Act are published.(2) Documents to be published under subsection (1) must include—(a) any Tax Information and Impact Notes relating to this Act,(b) any guidance issued to employers or employees relating to the operation of section 4(6A) of the Social Security Contributions and Benefits Act 1992 (as inserted by section 1) or section 4(6A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (as inserted by section 2),(c) any consultation documents, technical notes or policy papers relating to regulations made under those provisions,(d) any reports or reviews concerning the operation, impact or effectiveness of this Act, and(e) any regulations made under section 4(6A) of those Acts and any accompanying explanatory memoranda.(3) HM Treasury must ensure that any document falling within subsection (2) is published in the location described in subsection (1) no later than the day on which it is laid before Parliament or otherwise made publicly available.(4) HM Treasury must ensure that the location described in subsection (1) is clearly advertised and regularly updated.”Member's explanatory statement This amendment seeks to require the Treasury to publish all documents, guidance, consultations, regulations and reviews relating to the Act in a single, publicly accessible location to ensure transparency and ease of access for Parliament and businesses.