Amendments proposed to the Commissioners for Revenue and Customs Bill - continued	House of Commons
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Data protection, &c.

   

Dawn Primarolo

NC4

To move the following Clause:—

'Nothing in sections 16 to [Disclosure to prosecuting authority] 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).'.

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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).'.

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Transfer of property held off-shore

   

Mr Michael Fallon
Mr David Heathcoat-Amory

NC1

To move the following Clause:—

    '(1)   The Treasury shall make a scheme identifying any rights and liabilities in property of the old commissioners which shall, by virtue of section 43, vest in the new commissioners and which is owned by any person resident or company registered outside the United Kingdom.

    (2)   A scheme may include consequential and incidental provision.

    (3)   A scheme shall include provision that any property identified therein shall be managed in accordance with best value.

    (4)   In this section—

"best value" means arrangements to secure continuous improvement in the way in which functions are exercised, having regard to a combination of economy, efficiency and effectiveness, and

the expressions "the new commissioners" and "the old commissioners" have the same meaning as in section 43.'.

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Information technology

   

Mr Michael Fallon
Mr David Heathcoat-Amory

NC2

To move the following Clause:—

    '(1)   The Treasury shall make a scheme identifying any information technology system owned or operated by the old commissioners which shall, by virtue of section 43, vest in the new commissioners.

    (2)   A scheme may include consequential and incidental provision.

    (3)   A scheme shall include provision that any information technology system identified therein shall be managed in accordance with best value.

    (4)   In this section—

"best value" means arrangements to secure continuous improvement in the way in which functions are exercised, having regard to a combination of economy, efficiency and effectiveness and

the expressions "the new commissioners" and "the old commissioners" have the same meaning as in section 43.'.

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Report on establishment of Commissioners

   

Mr Andrew Tyrie

NC6

To move the following Clause:—

    '(1)   On the second anniversary on the coming into force of this Act in accordance with section 48(1) the Chancellor of the Exchequer shall establish a working group which shall report on the operation of Her Majesty's Revenue and Customs.

    (2)   The chairman of the working group established under subsection (1) shall not be a Commissioner for Her Majesty's Revenue and Customs or an officer of Revenue and Customs or of Her Majesty's Treasury.

    (3)   A report under subsection (1) shall include assessments of—

(a)	the success or otherwise of Her Majesty's Revenue and Customs since its establishment,

(b)	the costs of effecting the merger,

(c)	the direct cost savings achieved by the merger,

(d)	the performance of Her Majesty's Revenue and Customs in the area of information technology and data systems,

(e)	whether efficiency gains have been achieved as a result of the establishment of the single revenue authority,

(f)	the overall compliance burden, including the impact on day-to-day customer service and the experience of taxpayers in dealing with the single revenue authority,

(g)	the impact of the merger on the personnel of Her Majesty's Revenue and Customs,

(h)	the working relationship between Her Majesty's Revenue and Customs and Her Majesty's Treasury,

(i)	the work undertaken preparatory to the merger, and

(j)	any other area that the Chairman of the working group deems appropriate.

    (4)   But a report under subsection (1) shall not be expected to include any assessment of—

(a)	the annual performance of the Commissioners for Revenue and Customs in discharging their responsibilities as tax administrators and collectors, except in so far as these have been affected by the merger, or

(b)	any matter (whether relating to value for money or otherwise) that would fall to be considered by the Comptroller and Auditor-General in the course of annual audit.

    (5)   A report under subsection (1) shall be completed within twelve months and shall be laid before the House of Commons and published.

    (6)   In this section "the merger" means the merger between the Commissioners of Inland Revenue and the Commissioners of Customs and Excise.'.

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NEW SCHEDULE

   

Mr Michael Fallon
Mr David Heathcoat-Amory

NS1

To move the following Schedule:—

'Form of Declaration

I, A.B., do solemnly declare that I will not disclose any information received by me in the execution of the duties which may from time to time be assigned to me except for the purposes of my duties or in accordance with section 17(2) of this Act.'.

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ORDER OF THE HOUSE [8TH DECEMBER 2004]

That the following provisions shall apply to the Commissioners for Revenue and Customs Bill:

Committal

    1.   The Bill shall be committed to a Standing Committee.

Proceedings in Standing Committee

    2.   Proceedings in Standing Committee shall (so far as not previously concluded) be brought to a conclusion on 13th January 2005.

    3.   The Standing Committee shall have leave to sit twice on the first day on which it meets.

Consideration and Third Reading

    4.   Proceedings on consideration shall (so far as not previously concluded) be brought to a conclusion one hour before the moment of interruption on the day on which those proceedings are commenced.

    5.   Proceedings on Third Reading shall (so far as not previously concluded) be brought to a conclusion at the moment of interruption on the day on which proceedings on consideration are commenced.

    6.   Standing Order No 83B (Programming committees) shall not apply to proceedings on consideration and Third Reading.

Other proceedings

    7   Any other proceedings on the Bill (including any proceedings on consideration of Lords amendments or on any further message from the Lords) may be programmed.

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ORDER OF THE HOUSE [10th JANUARY 2005]

That the Order of 8th December 2004 shall be varied by the substitution for '13th January' of '18th January'.

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ORDER OF THE COMMITTEE [11th JANUARY]

    That—   

    (1)   the Committee recommends that the programme order of the House [8th December 2004] should be amended by substituting "18th January" for "13th January";

    (2)   during proceedings on the Commissioners for Revenue and Customs Bill, in addition to its first meeting on Tuesday 11th January at 9.25 a.m., the Standing Committee shall meet on Tuesday 11th January at 2.30 p.m., on Thursday 13th January at 9.25 a.m. and on Tuesday 18th January at 9.25 a.m.;

    (3)   the proceedings shall be taken in the order shown above and shall (so far as not previously concluded) be brought to a conclusion at 11.25 a.m. on Tuesday 18th January:

       Clauses 1 to 6; Schedule 1; Clauses 7 to 15; Schedule 2; Clauses 16 to 30; Schedule 3; Clauses 31 to 45; Schedule 4; Clauses 46 and 47; Schedule 5; Clauses 48 to 52; remaining proceedings on the Bill;

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Prepared 13 Jan 2005