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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 353, line 10, at end insert— |
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| | | “( ) | If the social enterprise is an accredited social impact contractor, |
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| | | subsection (1) applies with the omission of its paragraph (a).” |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 354, line 8, at end insert— |
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| | | “( ) | If the social enterprise is an accredited social impact contractor, |
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| | | subsection (3) applies with the omission of its paragraph (a).” |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 355, line 8, at end insert— |
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| | | “( ) | An order under this section may make different provision for different |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 372, line 31, leave out “257MA” and insert “257M” |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 373, line 24, after “sections” insert “257M,” |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 374, line 13, at end insert— |
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| | | “(7) | If the event mentioned in subsection (1) is one whose occurrence |
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| | | results in the requirement in section 257M not being met in respect of |
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| | | the investment, the references in subsections (2) and (3) to the social |
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| | | (a) | the body concerned even though it has ceased to be a social |
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| | | (b) | the body into which the social enterprise has been converted.” |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 376, line 11, after “prevent” insert “— |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 376, line 12, at end insert— |
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| | | “(b) | disclosure to a Minister of the Crown for the purposes of |
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| | | functions of a Minister of the Crown under sections 257JD to |
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| | | (c) | disclosure to a person for the purposes of functions delegated |
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| | | to the person under section 257JH(1).” |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 376, line 18, after “Information” insert “originally disclosed in |
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| | reliance on subsection (2)(a)” |
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| | Mr Chancellor of the Exchequer |
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| | Schedule 9, page 376, line 19, at end insert— |
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| | | “(5) | Information originally disclosed in reliance on subsection (2)(b) or (c) |
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| | | may be disclosed in reliance on subsection (3)(a) only for the purposes |
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| | | (a) | functions of a Minister of the Crown under sections 257JD to |
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| | | (b) | functions delegated to a person under section 257JH(1). |
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| | | (6) | If, in contravention of subsections (3) to (5), any revenue and customs |
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| | | information relating to a person is disclosed and the identity of the |
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| | | (a) | is specified in the disclosure, or |
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| | | (b) | can be deduced from it, |
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| | | | section 19 of the Commissioners for Revenue and Customs Act 2005 |
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| | | (offence of wrongful disclosure) applies as it applies in relation to a |
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| | | disclosure of such information in contravention of section 20(9) of that |
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| | | (7) | In subsection (6) “revenue and customs information relating to a |
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| | | person” has the meaning given by section 19(2) of that Act. |
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| | | (8) | Subject to subsections (3) and (5), no obligation as to confidentiality |
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| | | or other restriction on disclosure, whether imposed by an enactment or |
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| | | otherwise, prevents disclosure of relevant information— |
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| | | (a) | to a Minister of the Crown for the purposes of functions of a |
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| | | Minister of the Crown under sections 257JD to 257JG, |
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| | | (b) | to a person for the purposes of functions delegated to the |
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| | | person under section 257JH(1), or |
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| | | (c) | to an officer of Revenue and Customs for the purpose of |
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| | | assisting Her Majesty’s Revenue and Customs to discharge |
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| | | their functions under the Income Tax Acts so far as relating to |
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| | | matters arising under this Part. |
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| | | (9) | In subsection (8) “relevant information” means information |
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| | | (a) | by a Minister of the Crown, or |
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| | | (b) | by a person to whom functions have been delegated under |
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| | | | in the course of discharging functions under sections 257JD to 257JG. |
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| | | (10) | In this section “Minister of the Crown” has the meaning given by |
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| | | section 8(1) of the Ministers of the Crown Act 1975.” |
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| | Mr Chancellor of the Exchequer |
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| | | |
| | Schedule 9, page 381, line 20, leave out “by way of, or amounts” and insert “not by |
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| | way of, and does not amount” |
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