Vote Bundle Text (950111-04)

Amendments proposed to the Commissioners for Revenue and Customs Bill - continued	House of Commons

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Dawn Primarolo

Schedule 4, page 38, line 1, leave out '4)' and insert '(5)'.

Dawn Primarolo

Schedule 4, page 38, line 15, at end insert—

'Terrorism Act 2000 (c.11)

In section 121 of the Terrorism Act 2000 (interpretation) for the definition of "customs officer" substitute—

""customs officer" means an officer of Revenue and Customs,".'.

Dawn Primarolo

Schedule 4, page 38, line 20, at end insert —

'Anti-terrorism, Crime and Security Act 2001 (c.24)

55A

In section 53 of the Anti-terrorism, Crime and Security Act (Customs and Excise prosecution for a nuclear weapons offence)—

(i)	for "by order of the Commissioners of Customs and Excise" substitute "by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty's Revenue and Customs", and

(ii)	for "if it appears to them" substitute "if it appears to the Director or to the Commissioners",

(i)	after "instituted" insert "by order of the Commissioners", and

(ii)	after "an officer" insert "of Revenue and Customs",

Dawn Primarolo

Schedule 4, page 38, line 29, at end insert—

'Employment Act 2002 (c.22)

Section 5 of the Employment Act 2002 (functions of Inland Revenue) shall cease to have effect.'.

Dawn Primarolo

Schedule 4, page 39, line 21, at end insert—

'In Schedule 8 to that Act (declarations) for "an offence relating to inland revenue,", in each place, substitute "an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30),".'.

Dawn Primarolo

Schedule 4, page 39, line 21, at end insert —

'63A

In section 451 of that Act (Customs and Excise prosecutions)—

"(2)	Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.",

Dealing in Cultural Objects (Offences) Act 2003 (c.27)

'63B

In section 4 of the Dealing in Cultural Objects (Offences) Act 2003 (Customs and Excise prosecutions)—

(i)	for "by order of the Commissioners of Customs and Excise" substitute "by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty's Revenue and Customs", and

(ii)	for "if it appears to them" substitute "if it appears to the Director or to the Commissioners",

(i)	after "instituted" insert "by order of the Commissioners", and

(ii)	after "an officer" insert "of Revenue and Customs",

Dawn Primarolo

*Schedule 4, page 40, line 6, leave out paragraph 69.

Dawn Primarolo

Clause 46, page 22, line 25, at beginning insert 'except where otherwise expressly provided,'.

Dawn Primarolo

Schedule 5, page 40, line 38, leave out '(2) and'.

Dawn Primarolo

Schedule 5, page 41, line 5, at end insert—

'Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (NI 12)) Article 85(3).'.

Dawn Primarolo

Schedule 5, page 41, leave out line 9.

Dawn Primarolo

Schedule 5, page 41, line 16, leave out '(3) and'.

Dawn Primarolo

Schedule 5, page 41, line 19, leave out '(2),'.

Dawn Primarolo

Schedule 5, page 41, line 28, at end insert—

'Anti-terrorism, Crime and Security Act 2001 (c.24) Section 53(6).'.

Dawn Primarolo

Schedule 5, page 41, line 30, at end insert—

Employment Act 2002 (c.22) Section 5.'.

Dawn Primarolo

Schedule 5, page 41, line 31, at end insert—

'Proceeds of Crime Act 2002 (c.29) Section 451(3).

Dealing in Cultural Objects (Offences) Act 2003 (c.27) Section 4(6).'.

Dawn Primarolo

Clause 50, page 24, line 29, at end insert—

'(1A) In relation to an offence under section [Disclosure to prosecuting authority] committed before the commencement of section 282 of the Criminal Justice Act (short sentences), the reference in section [Disclosure to prosecuting authority](6)(b) to 12 months shall have effect as if it were a reference to six months.'.

Dawn Primarolo

Clause 50, page 24, line 41, leave out 'three months.' and insert 'one month.'.

NEW CLAUSES

Disclosure to prosecuting authority

Dawn Primarolo

NC3

To move the following Clause:—

'(1) Disclosure is in accordance with this section (as mentioned in section 17(2)(b)) if made—

(a)	to a prosecuting authority, and

(b)	for the purpose of enabling the authority—

(i)	to consider whether to institute criminal proceedings in respect of a matter considered in the course of an investigation conducted by or on behalf of Her Majesty's Revenue and Customs, or

(ii)	to give advice in connection with a criminal investigation (within the meaning of section 31(5)(b)) or criminal proceedings.

(2) In subsection (1) "prosecuting authority" means—

(a)	the Director of Revenue and Customs Prosecutions,

(b)	in Scotland, the Lord Advocate or a procurator fiscal, and

(c)	in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.

(3) Information disclosed to a prosecuting authority in accordance with this section may not be further disclosed except—

(a)	for a purpose connected with the exercise of the prosecuting authority's functions, or

(b)	with the consent of the Commissioners (which may be general or specific).'.

(4) A person commits an offence if he contravenes subsection (3).

(5) It is a defence for a person charged with an offence under this section 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.

(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 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—

(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—

(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.'.

Data protection, &c.

Dawn Primarolo

NC4

To move the following Clause:—

Disclosure to prosecuting authority

(a)	contravenes the Data Protection Act 1998 (c.29), or

(b)	is prohibited by Part 1 of the Regulation of Investigatory Powers Act 2000 (c.23).'.

Disclosure of information to Director of Revenue and Customs Prosecutions

Dawn Primarolo

NC5

To move the following Clause:—

'(1) A person specified in subsection (2) may disclose information held by him to the Director for a purpose connected with a specified investigation or prosecution.

(2) Those persons are—

(a)	a constable,

(b)	the Director General of the National Criminal Intelligence Service,

(c)	the Director General of the National Crime Squad,

(d)	the Director of the Serious Fraud Office,

(e)	the Director General of the Serious Organised Crime Agency,

(f)	the Director of Public Prosecutions,

(g)	the Director of Public Prosecutions for Northern Ireland, and

(h)	such other persons as the Attorney General may specify by order.

(3) An order under subsection (2)(h)—

(a)	may specify a person only if, or in so far as, he appears to the Attorney General to be exercising public functions,

(b)	may include transitional or incidental provision,

(c)	shall be made by statutory instrument, and

(d)	shall not be made unless a draft has been laid before, and approved by resolution of, each House of Parliament.

(4) In relation to a person if or in so far as he exercises functions in respect of Northern Ireland subsections (2)(h) and (3)(a) shall have effect as if a reference to the Attorney General were a reference to—

(a)	the Advocate General for Northern Ireland, or

(b)	before the commencement of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), the Attorney General for Northern Ireland.

(5) In the application of this section to Scotland, references to the Attorney General are to be read as references to a Minister of the Crown (including the Treasury).

(6) Nothing in this section authorises the making of a disclosure which—

(a)	contravenes the Data Protection Act 1998 (c.29), or

(b)	is prohibited by Part 1 of the Regulation of Investigatory Powers Act 2000 (c.23).'.