Explanatory Notes

Part 3: Further Provisions

Disclosure of HMRC’s information

457 Paragraph 36(1) permits Her Majesty’s Revenue and Customs (HMRC) to disclose information for the purposes of facilitating the IMA in the exercise of its functions or facilitating the exercise by the Secretary of State or another relevant public authority of functions relating to the IMA.

458 Sub-paragraph (2) provides that where information is received by a person for the purposes set out in 36(1), they may not use the information they have received for any other purpose or disclose the information they have received except with the consent of HMRC Commissioners.

459 Sub-paragraph (3) provides that the offence of wrongful disclosure under section 19 of the Commissioners for Revenue and Customs Act 2005 will apply where a person discloses information in contravention of sub-paragraph (2) where a person’s identity is specified in the disclosure or can be deduced from it. Sub-paragraph (4) clarifies that these provisions do not limit the circumstances in which information held by HMRC may be disclosed under other applicable statutes or rules of law.

Data Protection and disclosure of information

460 Paragraph 37 provides that nothing in the Schedule authorises the making of a disclosure which contravenes the Data Protection Act 2018 or the making of a disclosure which is prohibited by the Investigatory Powers Act 2016.

Removal of IMA’s functions etc

461 Paragraph 38(1) provides a power for the Secretary of State to make regulations to modify the functions of the IMA if it appears, having regard to the Withdrawal Agreement and the EEA EFTA Separation Agreement and the relevant provisions of such agreements that concern the ending of the IMA’s functions, that it is no longer necessary for the IMA to exercise functions in relation to Part 2 of the Withdrawal Agreement. This is to reflect the respective Joint Committees’ power under the agreements to decide that the IMA’s functions are no longer required.

462 The Secretary of State may also make regulations for the IMA to cease to exist where, having regard to the Withdrawal Agreement and EEA EFTA Separation Agreement, it is no longer needed. As set out in Article 159 of the Withdrawal Agreement and Article 64 of the EEA EFTA Separation Agreement, the joint committees may decide to bring the IMA to an end from eight years after the end of the implementation period.

463 Sub-paragraph (2) enables regulations made under sub-paragraph (1) to modify any provision made by or under an enactment, including this Act.


464 Paragraph 39 defines ‘civil servant’ as a person employed in the civil service of the state, and sets out the definition for ‘domestic law’. The term ‘devolved legislature’ is defined as the Scottish Parliament, the National Assembly of Wales or the Northern Ireland Assembly. The terms ‘Part 2’ and ‘relevant public authority’ are defined under sub-paragraph 22(3).

465 A ‘relevant right’ means a right created or arising under Part 2 of the Withdrawal Agreement or Part 2 of the EEA EFTA Separation Agreement (for example the right to apply for permanent residency if the criteria set out in Part 2 are met). It includes any right arising under Part 2, regardless of the legal means through which that right is given effect - it covers both rights that exist in Part 2 and are made directly effectively through this Bill (by virtue of clauses 5 and 6) and rights that result from the obligations on the UK created by Part 2, but which are given further effect by domestic law (for example, the settled status scheme created under the Immigration Rules). It also includes rights which ‘correspond’ to rights created or arising under Part 2 (but which are not in fact conferred by Part 2) and which are established in domestic legislation which has effect in connection with Part 2. For example, where the settled status scheme is extended to EU or EEA nationals not strictly in the scope of the relevant agreements and those people are accordingly given associated rights such as non-discrimination rights corresponding to those conferred on people directly covered by Part 2, those corresponding rights fall within the definition of ‘relevant right’.

466 Sub-paragraph (2) sets out that any references referring to relevant public authorities acting include references to the relevant public authority failing to act.


Prepared 21st October 2019