Moving to another matter at the moment, no time bar exists for the child support scheme. That means that when reassessing child support, Inland Revenue could be required to go all the way back to the inception of the scheme in 1992. This is clearly inefficient and a waste of time and money, not to mention a source of uncertainty for the parents. The bill, therefore, proposes introducing a time bar for child support reassessments, as currently exists for income tax. A four-year time bar would provide certainty for parents and improve the efficiency and administration of the scheme. 