Commissioners for Revenue and Customs Bill

House of Commons

Session 2004 - 05
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Other Bills before Parliament

Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
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(a)
the Commissioners for Her Majesty’s Revenue and Customs, and
(b)
officers of Revenue and Customs.
(2)
Regulations under subsection (1)—
(a)
may apply (with or without modification) or make provision similar to
any provision of sections 54 to 56 of the Police Act 1996 (c. 16)
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(inspection);
(b)
may enable a Minister of the Crown or the Commissioners to require an
inspection to be carried out;
(c)
shall provide for a report of an inspection to be made and, subject to
any exceptions required or permitted by the regulations, published;
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(d)
shall provide for an annual report by Her Majesty’s Inspectors of
Constabulary;
(e)
may make provision for payment by the Commissioners to or in respect of Her
Majesty’s Inspectors of Constabulary.
(3)
An inspection carried out by virtue of this section may not address a matter of
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a kind which the Comptroller and Auditor General may examine under section
6 of the National Audit Act 1983 (c. 44).
(4)
Regulations under subsection (1)—
(a)
shall be made by statutory instrument, and
(b)
shall be subject to annulment in pursuance of a resolution of either
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House of Parliament.
(5)
Regulations under subsection (1) shall relate to the Commissioners or officers
of Revenue and Customs only in so far as their functions are exercised in or in
relation to England and Wales.
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Complaints and misconduct: England and Wales
25
(1)
The Treasury may make regulations conferring functions on the Independent
Police Complaints Commission in relation to—
(a)
the Commissioners for Her Majesty’s Revenue and Customs, and
(b)
officers of Revenue and Customs.
(2)
Regulations under subsection (1)—
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(a)
may apply (with or without modification) or make provision similar to
any provision of Part 2 of the Police Reform Act 2002 (c. 30)
(complaints);
(b)
may confer on the Independent Police Complaints Commission, or on
a person acting on its behalf, a power of a kind conferred by this Act or
35
another enactment on an officer of Revenue and Customs;
(c)
may make provision for payment by the Commissioners to or in respect of the
Independent Police Complaints Commission.
(3)
Regulations under subsection (1)—
(a)
shall be made by statutory instrument, and
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(b)
shall be subject to annulment in pursuance of a resolution of either
House of Parliament.
(4)
Regulations under subsection (1) shall relate to the Commissioners or officers
of Revenue and Customs only in so far as their functions are exercised in or in
relation to England and Wales.
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Confidentiality, &c.
(1)
Where Her Majesty’s Inspectors of Constabulary obtain information in the
course of exercising a function by virtue of section 23—
(a)
they may not disclose it without the consent of the Commissioners, and
(b)
they may not use it for any purpose other than the exercise of the
5
function by virtue of section 23.
(2)
A report of an inspection by virtue of section 23 may not include information
relating to a specified person without his consent.
(3)
Where the Independent Police Complaints Commission or a person acting on
its behalf obtains information from the Commissioners or an officer of Revenue
10
and Customs in the course of exercising a function by virtue of section 24—
(a)
the Commission or person shall comply with any restriction on
disclosure imposed by regulations under that section (and those
regulations may, in particular, prohibit disclosure generally or only in
specified circumstances or only without the consent of the
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Commissioners), and
(b)
the Commission or person may not use the information for any purpose
other than the exercise of a function by virtue of that section.
(4)
A person commits an offence if he contravenes a provision of this section.
(5)
It is a defence for a person charged with an offence under this section of
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disclosing or using information to prove that he reasonably believed—
(a)
that the disclosure or use was lawful, or
(b)
that the information had already and lawfully been made available to
the public.
(6)
A person guilty of an offence under this section shall be liable—
25
(a)
on conviction on indictment, to imprisonment for a term not exceeding
two years, to a fine or to both, or
(b)
on summary conviction, to imprisonment for a term not exceeding 12
months, to a fine not exceeding the statutory maximum or to both.
(7)
A prosecution for an offence under this section may be instituted only in
30
England and Wales and only—
(a)
by the Director of Revenue and Customs Prosecutions, or
(b)
with the consent of the Director of Public Prosecutions.
Offences
26
Impersonation
35
(1)
A person commits an offence if he pretends to be a Commissioner or an officer
of Revenue and Customs with a view to obtaining—
(a)
admission to premises,
(b)
information, or
(c)
any other benefit.
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(2)
A person guilty of an offence under this section shall be liable on summary
conviction to—
(a)
imprisonment for a period not exceeding 51 weeks,
(b)
a fine not exceeding level 5 on the standard scale, or

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(c)
both.
(3)
In the application of this section to Scotland or Northern Ireland the reference
in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.
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Obstruction
(1)
A person commits an offence if without reasonable excuse he obstructs—
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(a)
an officer of Revenue and Customs,
(b)
a person acting on behalf of the Commissioners or an officer of Revenue
and Customs, or
(c)
a person assisting an officer of Revenue and Customs.
(2)
A person guilty of an offence under this section shall be liable on summary
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conviction to—
(a)
imprisonment for a period not exceeding 51 weeks,
(b)
a fine not exceeding level 3 on the standard scale, or
(c)
both.
(3)
In the application of this section to Scotland or Northern Ireland the reference
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in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.
28
Assault
(1)
A person commits an offence if he assaults an officer of Revenue and Customs.
(2)
A person guilty of an offence under this section shall be liable on summary
conviction to—
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(a)
imprisonment for a period not exceeding 51 weeks,
(b)
a fine not exceeding level 5 on the standard scale, or
(c)
both.
(3)
In the application of this section to Scotland or Northern Ireland the reference
in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.
25
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Power of arrest
(1)
An authorised officer of Revenue and Customs may arrest a person without
warrant if the officer reasonably suspects that the person—
(a)
has committed an offence under section 26, 27 or 28,
(b)
is committing an offence under any of those sections, or
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(c)
is about to commit an offence under any of those sections.
(2)
In subsection (1) “authorised” means authorised by the Commissioners.
(3)
Authorisation for the purposes of this section may be specific or general.
Prosecutions
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The Revenue and Customs Prosecutions Office
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(1)
The Attorney General shall appoint an individual as Director of Revenue and
Customs Prosecutions.

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(2)
The Director may, with the approval of the Minister for the Civil Service as to
terms and conditions of service, appoint staff.
(3)
The Director and his staff may together be referred to as the Revenue and
Customs Prosecutions Office.
(4)
Schedule 3 (which makes provision about the Office) shall have effect.
5
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Functions
(1)
The Director—
(a)
may institute and conduct criminal proceedings in England and Wales
relating to a criminal investigation by the Revenue and Customs, and
(b)
shall take over the conduct of criminal proceedings instituted in
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England and Wales by the Revenue and Customs.
(2)
The Director shall provide such advice as he thinks appropriate, to such
persons as he thinks appropriate, in relation to—
(a)
a criminal investigation by the Revenue and Customs, or
(b)
criminal proceedings instituted in England and Wales relating to a
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criminal investigation by the Revenue and Customs.
(3)
In this section a reference to the Revenue and Customs is a reference to—
(a)
the Commissioners,
(b)
an officer of Revenue and Customs, and
(c)
a person acting on behalf of the Commissioners or an officer of Revenue
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and Customs.
(4)
The Attorney General may by order assign to the Director a function of—
(a)
instituting criminal proceedings,
(b)
assuming the conduct of criminal proceedings, or
(c)
providing legal advice.
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(5)
In this section—
(a)
a reference to the institution of criminal proceedings shall be construed
in accordance with section 15(2) of the Prosecution of Offences Act 1985
(c. 23), and
(b)
“criminal investigation” means any process—
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(i)
for considering whether an offence has been committed,
(ii)
for discovering by whom an offence has been committed, or
(iii)
as a result of which an offence is alleged to have been
committed.
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Functions: supplemental
35
(1)
The Director shall discharge his functions under the superintendence of the
Attorney General.
(2)
The Director or an individual designated under section 33 or 35 or appointed
under section 34 must have regard to the Code for Crown Prosecutors issued
by the Director of Public Prosecutions under section 10 of the Prosecution of
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Offences Act 1985—
(a)
in determining whether proceedings for an offence should be
instituted,

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(b)
in determining what charges should be preferred,
(c)
in considering what representations to make to a magistrates’ court
about mode of trial, and
(d)
in determining whether to discontinue proceedings.
(3)
Sections 23 and 23A of the Prosecution of Offences Act 1985 (c. 23) (power to
5
discontinue proceedings) shall apply (with any necessary modifications) to
proceedings conducted by the Director under this Act as they apply to
proceedings conducted by the Director of Public Prosecutions.
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Prosecutors
(1)
The Director may designate a member of the Office (to be known as a “Revenue
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and Customs Prosecutor”) to exercise any function of the Director under or by
virtue of section 31.
(2)
An individual may be designated as a Prosecutor only if he has a general
qualification within the meaning of section 71 of the Courts and Legal Services
Act 1990 (c. 41) (qualification for judicial appointments).
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(3)
A Prosecutor shall act in accordance with any instructions of the Director.
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Conduct of prosecutions on behalf of the Office
(1)
An individual who is not a member of the Office may be appointed by the
Director to exercise any function of the Director under or by virtue of section
31 in relation to—
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(a)
specified criminal proceedings, or
(b)
a specified class or description of criminal proceedings.
(2)
An individual may be appointed under this section only if he has a general
qualification within the meaning of section 71 of the Courts and Legal Services
Act 1990 (qualifications for judicial appointments).
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(3)
An individual appointed under this section shall act in accordance with any
instructions of—
(a)
the Director, or
(b)
a Prosecutor.
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Designation of non-legal staff
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(1)
The Director may designate a member of the Office—
(a)
to conduct summary bail applications, and
(b)
to conduct other ancillary magistrates’ criminal proceedings.
(2)
In carrying out a function for which he is designated under this section an
individual shall have the same powers and rights of audience as a Prosecutor.
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(3)
In subsection (1)—
(a)
“summary bail application” means an application for bail made in
connection with an offence—
(i)
which is not triable only on indictment, and
(ii)
in respect of which the accused has not been sent to the Crown
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Court for trial, and

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(b)
“ancillary magistrates’ criminal proceedings” means criminal
proceedings other than trials in a magistrates’ court.
(4)
An individual designated under this section shall act in accordance with any
instructions of—
(a)
the Director, or
5
(b)
a Prosecutor.
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Confidentiality
(1)
The Revenue and Customs Prosecutions Office may not disclose information
which—
(a)
is held by the Prosecutions Office, and
10
(b)
relates to a person whose identity is specified in the disclosure or can
be deduced from it.
(2)
But subsection (1)—
(a)
does not apply to a disclosure which—
(i)
is made for the purposes of a function of the Prosecutions
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Office, and
(ii)
does not contravene any restriction imposed by the Director,
(b)
does not apply to a disclosure made for the purposes of criminal
proceedings,
(c)
does not apply to a disclosure made in pursuance of an order of a court,
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(d)
does not apply to a disclosure made with the consent of each person to
whom the information relates, and
(e)
is subject to any other enactment.
(3)
A person commits an offence if he contravenes subsection (1).
(4)
It is a defence for a person charged with an offence under this section of
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disclosing information to prove that he reasonably believed—
(a)
that the disclosure was lawful, or
(b)
that the information had already and lawfully been made available to
the public.
(5)
In this section a reference to the Revenue and Customs Prosecutions Office
30
includes a reference to—
(a)
former members of the Office, and
(b)
persons who hold or have held appointment under section 34.
(6)
A person guilty of an offence under this section shall be liable—
(a)
on conviction on indictment, to imprisonment for a term not exceeding
35
two years, to a fine or to both, or
(b)
on summary conviction, to imprisonment for a term not exceeding 12
months, to a fine not exceeding the statutory maximum or to both.
(7)
A prosecution for an offence under this section may be instituted in England
and Wales only—
40
(a)
by the Director of Revenue and Customs Prosecutions, or
(b)
with the consent of the Director of Public Prosecutions.
(8)
A prosecution for an offence under this section may be instituted in Northern
Ireland only—

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(a)
by the Commissioners, or
(b)
with the consent of the Director of Public Prosecutions for Northern
Ireland.
(9)
In the application of this section to Scotland or Northern Ireland the reference
in subsection (6)(b) to 12 months shall be taken as a reference to six months.
5
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Inspection
Section 2 of the Crown Prosecution Service Inspectorate Act 2000 (c. 10) shall
apply to the Revenue and Customs Prosecutions Office as it applies to the
Crown Prosecution Service.
Money and property
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Expenditure
Expenditure of the Commissioners in connection with the exercise of their functions
shall be paid out of money provided by Parliament.
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Payment into Consolidated Fund
(1)
The Commissioners shall pay money received in the exercise of their functions into the
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Consolidated Fund—
(a)
at such times and in such manner as the Treasury directs,
(b)
with the exception of receipts specified in subsection (2), and
(c)
after deduction of the disbursements specified in subsection (3).
(2)
The exceptions mentioned in subsection (1)(b) are—
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(a)
contributions under Part I of the Social Security Contributions and
Benefits Act 1992 (c. 4),
(b)
contributions under Part I of the Social Security Contributions and
Benefits (Northern Ireland) Act 1992 (c. 7),
(c)
any other sums payable, under or by virtue of an enactment, into the
25
National Insurance Fund or the Northern Ireland National Insurance
Fund,
(d)
sums required under or by virtue of an enactment to be paid into the
National Loans Fund,
(e)
sums required to be paid to a Minister of the Crown by virtue of an
30
enactment relating to financial support for students,
(f)
penalties under section 21 of the National Minimum Wage Act 1998
(c. 39) (non-compliance), and
(g)
sums required under or by virtue of an enactment to be paid into the
Scottish Consolidated Fund.
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(3)
The disbursements mentioned in subsection (1)(c) are—
(a)
payments in connection with drawback, repayments and discounts,
(b)
payments under section 77 of the Scotland Act 1998 (c. 46) (additional
tax),
(c)
payments under section 2 of the Isle of Man Act 1979 (c. 58) (Isle of Man
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share of common duties), and
(d)
tax credits.