S.C.H.
Amendment Paper as at
Tuesday 27th June 2000
STANDING COMMITTEE H
New Amendments handed in are marked thus *
FINANCE BILL
(Except Clauses 1, 12, 30, 31, 59, 102 and 113)
NOTE
The Amendments have been arranged in accordance with the Order of the Committee [4th May] as follows:
Clauses 2 to 6, Schedule 1, Clauses 7 to 11, Clauses 13 to 15, Clause 28, Clauses 16 and 17, Schedule 2, Clauses 18 to 22, Schedule 3, Clause 23, Schedule 4, Clause 24, Schedule 5, Clauses 25 to 27, Clause 29, Schedules 6 and 7, Clauses 32 to 47, Schedule 8, Clause 48, Schedule 9, Clauses 49 to 55, Clause 134, Clause 56, Schedule 10, Clauses 57 and 58, Schedule 11, Schedule 12, Clause 60, Schedule 13, Clause 61, Schedule 14, Clause 62, Schedules 15 and 16, Clause 63, Schedule 17, Clause 64, Schedule 18, Clauses 65 to 67, Schedule 19, Clause 68, Schedules 20 and 21, Clauses 69 to 81, Schedule 22, Clauses 82 to 86, Schedule 23, Clauses 87 to 90, Schedule 24, Clause 91, Schedules 25 and 26, Clauses 92 to 96, Schedule 27, Clause 97, Schedule 28, Clauses 98 to 101, Schedule 29, Schedule 30, Clause 103, Schedule 31, Clauses 104 to 112, Clauses 114 and 115, Schedule 32, Clause 116, Schedule 33, Clauses 117 to 127, Schedule 34, Clauses 128 to 131, Schedule 35, Clause 132, Schedule 36, Clause 133, Clauses 135 to 138, Schedule 37, Clause 139, Schedule 38, Clauses 140 to 144, Schedule 39, Clauses 145 to 149, New Clauses, New Schedules, Clauses 150 and 151, Schedule 40, Clause 152.
Mr Nick St. Aubyn
468
Schedule 35, page 528, line 35, after 'purpose', insert—
'(ac) supplies of services and materials in the course of repairs to Grade I listed buildings for whose maintenance the Church Commissioners for England are liable;'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
456
Clause 139, page 106, line 28, after 'communications', insert 'and in any event shall be made—
(a) in respect of an annual return required to be made under regulations made under section 203 of the Taxes Act 1988, before 6 April 2001 and of an amount at least equal to £50 per return;
(b) in respect of a return required to be made under section 9 of the Taxes Management Act 1970, before 30 September 2001 and of an amount at least equal to £10 per return; and
(c) in respect of a return required to be made under the Value Added Tax Act 1994 (or regulations made under that Act), before 6 April 2002 and of an amount at least equal to £50 per return'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
457
Clause 140, page 106, line 34, at end insert 'in respect of persons resident in territories specifically designated in regulations issued by the Board pursuant to subsection (5) of that section.
(1A) The Board may not designate a territory under regulations issued as mentioned in subsection (1) above unless—
(a) that territory has entered into arrangements for the exchange of equivalent information with the United Kingdom authorities; and
(b) there is evidence that interest payable in that territory is receivable by or on behalf of a substantial number of persons resident in the United Kingdom.'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
458
Clause 140, page 107, line 9, after '(b)', insert 'following paragraph (d) there shall be inserted—
"(e) that, in respect of information concerning persons who are not resident in the United Kingdom, a prescribed intermediary acting on behalf of such persons may submit an aggregate return as to the amounts of interest received by or on behalf of all such persons for whom he acts, without disclosing the identities of each individual person;".'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
459
Clause 140, page 108, line 4, leave out from 'amount' to '(c)' in line 6.
Mr David Heathcoat-Amory
Mr Richrd Ottaway
Mr Howard Flight [R]
460
Clause 140, page 108, line 17, at end insert—
'(10A) Information obtained by the Board of Inland Revenue pursuant to sections 17 and 18 of the Taxes Management Act 1970 as amended by this section may be passed by them only to tax authorities outside the United Kingdom if those authorities are—
(a) located in a Member State of the European Union; or
(b) located in a territory with which the United Kingdom has entered into arrangements for the mutual exchange of such information.'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
461
Clause 140, page 108, line 19, after 'received', insert 'under arrangements first entered into'.
Mr David Heathcoat-Amory
Mr Richard Ottoway
Mr Howard Flight [R]
462
Clause 141, page 108, line 36, at end insert—
'(1A) This section applies only to arrangements which provide that—
(i) information received by any authority in the United Kingdom may be used only for the carrying out of the laws mentioned in paragraph (a) of subsection (1) above,
(ii) information received by any authority in the United Kingdom is deemed to have been received in confidence, and accordingly subject to restrictions upon its use and publication;
(iii) information may only be requested by any authority in the United Kingdom where there is evidence to suggest that (in the opinion of the General Commissioners) it is more likely than not that a liability exists under the laws mentioned in paragraph (a) of subsection (1) above,
(iv) information supplied to any authority in any other territory may be used only for the carrying out of the laws mentioned in paragraph (b) of subsection (1) above,
(v) information received by any authority in any other territory is deemed to have been received in confidence, and accordingly subject to restrictions upon its use and publication; and
(vi) information may only be supplied to any authority in any other territory where there is evidence to suggest that (in the opinion of the General Commissioners) it is more likely than not that a liability exists under the laws mentioned in paragraph (b) of subsection (1) above.'.
Mr Nick St. Aubyn
152
Clause 141, page 109, line 28, at end insert—
'(5) This section shall not apply to any territory which is not a signatory to the International Convention on Human Rights'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
463
Clause 142, page 109, line 45, at end insert—
'(1A) This section applies only to arrangements which provide that—
(i) information received by any authority in the United Kingdom may be used only for the carrying out of the laws mentioned in paragraph (a) of subsection (1) above,
(ii) information received by any authority in the United Kingdom is deemed to have been received in confidence, and accordingly subject to restrictions upon its use and publication;
(iii) information may only be requested by any authority in the United Kingdom where there is evidence to suggest that (in the opinion of the General Commissioners) it is more likely than not that a liability exists under the laws mentioned in paragraph (a) of subsection (1) above;
(iv) information supplied to any authority in any other territory may be used only for the carrying out of the laws mentioned in paragraph (b) of subsection (1) above,
(v) information received by any authority in any other territory is deemed to have been received in confidence, and accordingly subject to restrictions upon its use and publication; and
(vi) information may only be supplied to any authority in any other territory where there is evidence to suggest that (in the opinion of the General Commissioners) it is more likely than not that a liability exists under the laws mentioned in paragraph (b) of subsection (1) above.'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
464
Clause 143, page 110, line 30, after 'Information', insert ', being information relating to salary or pay levels only,'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
465
Clause 143, page 110, line 34, after 'Information', insert ', being information relating to salary or pay levels only,'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
466
Clause 143, page 110, line 37, after 'Information', insert ', being information relating to salary or pay levels only,'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Howard Flight [R]
441
Clause 144, page 111, line 2, leave out from begining to end of line 35 and insert—
'20BA.—(1) An authorised officer of the Board, or in Scotland, the Procurator Fiscal, may for the purpose of an investigation of an offence involving serious fraud in connection with, or in relation to, tax apply to the appropriate judicial authority for an order under sub-section (2) below in relation to particular material or material of a particular description.
(2) If on such an application, the appropriate judicial authority is satisfied that the conditions in subsection (4) below are fulfilled, he may, subject to section 35(11) of the Criminal Law (Consolidation) (Scotland) Act 1995, make an order that the person who appears to him to be in possession of the material to which the application relates shall—
(a) produce it to an officer of the Board; or
(b) give the officer of the Board access to it, within such period as the order may specify.
(3) The period to be specified in the order under sub-section (2) above shall be 10 working days after the day on which notice of the order is served on him, unless it appears to the appropriate judicial authority that a longer or shorter period would be appropriate in the particular circumstances of the application.
(4) The conditions referred to in subsection (2) are:-
(a) that there are reasonable grounds for suspecting that a specified person has committed an offence involving serious fraud in connection with or in relation to tax;
(b) that there are reasonable grounds for suspecting that the material to which the application relates:
(i) is likely to be of substantial value (whether by itself or together with other material) to the investigation for the purpose of which the application is made;
(ii) does not consist of or include items subject to legal privilege;
(c) that there are reasonable grounds for believing that it is in the public interest, having regard—
(i) to the benefit likely to accrue to the investigation if the material is obtained; and
(ii) to the circumstances under which the person in possession of the material holds it, that the material should be produced or that access to it should be given.
(5) Where the appropriate judicial authority makes an order under subsection (2)(b) above in relation to material on any premises he may, on the application of the authorised officer of the Board, or in Scotland, the Procurator Fiscal, order any person who appears to him to be entitled to grant entry to the premises to allow a constable or person commissioned by the Commissioners of Customs and Excise to enter the premises to obtain access to the material.
(6) Provision shall be made by rules of court as to—
(a) the discharge and variation of orders under this section, and
(b) proceedings relating to such orders.
(7) Where the material to which an application under this section relates consists of information contained in a computer—
(a) an order under subsection (2)(a) above shall have effect as an order to produce the material in a form in which it can be taken away and in which it is visible and legible;
(b) an order under subsection (2)(b) above shall have effect as an order to give access to the material in a form in which it is visible and legible.
(8) An order under subsection (2) above—
(a) shall not confer any right to production of, or access to, items subject to legal privilege;
(b) shall have effect notwithstanding any obligation as to secrecy or other restriction upon the disclosure of information imposed by statute or otherwise; and
(c) may be made in relation to material in the possesion of an authorised Government department.
(9) An authorised officer of the Board shall not make an application under subsection (1) unless he has first obtained the approval of the Board of the Inland Revenue to proceed with that application.
(10) For the purposes of this section—
(a) "the appropriate judicial authority" is—
(i) in England and Wales, a circuit judge;
(ii) in Scotland, a sheriff and
(iii) in Northern Ireland, a county court judge;
(b) any reference in this section to an offence involving serious fraud in connection with or in relation to tax is a reference to an offence or offences involving fraud in connection with or in relation to tax for which a person who has attained the age of 21 and has no previous convictions could reasonably be expected to be sentenced to imprisonment for a term of 3 years or more.
(11) In Scotland, the relevant judicial authority shall only grant an order in relation to a person residing or having a place or places of business at addresses situated in his own sheriffdom'.
