The time bar: moving to another matter, at the moment no time bar exists for the child support scheme. That means that when reassessing a parent's income in order to calculate child support, Inland Revenue is obliged to go back all the way to the inception of this 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 income reassessments, as currently exists for income tax. A four-year time bar would improve efficiency in administration and provide certainty for parents.