The government has just introduced the National Minimum Wage (Enforcement Notices) Bill in the House of Lords.
It is designed to correct the anomaly, thrown up last year in the EAT's decision in Inland Revenue v Bebb Travel plc, that the Inland Revenue cannot issue minimum wage enforcement notices in respect of former (as contrasted with current) employees of a defaulting employer.
It will have retrospective effect, i.e. it can be used in respect of employees who left the employer's service before the Bill comes into force.
For a copy of the (very short) Bill, see http://www.publications.parliament.uk/pa/ld200203/ldbills/008/2003008.htm. For the DTI's press release, see http://184.108.40.206/coi/coipress.nsf/4eb388ccc4bff3e880256bf4003360fb/759f630d5e3b4ff980256c79005bcf14?OpenDocument