S.C.E.
Amendment Paper as at
Tuesday 18th January 2005
STANDING COMMITTEE E
COMMISSIONERS FOR REVENUE AND CUSTOMS BILL
NOTE
The Amendments have been arranged in accordance with the Order of the Committee [11th January].
Clause 31
Question proposed, That the Clause stand part of the Bill.
Dawn Primarolo
63
Clause 32, page 16, line 8, at end insert—
'(4) A power of the Director under an enactment to institute proceedings may be exercised to institute proceedings in England and Wales only.'.
Dawn Primarolo
9
Clause 36, page 17, line 10, after 'Office', insert 'in connection with any of its functions,'.
Dawn Primarolo
10
Clause 36, page 17, line 17, at end insert—
'( ) does not apply to a disclosure made to Her Majesty's Revenue and Customs in connection with a function of the Revenue and Customs (within the meaning of section 21),'.
Dawn Primarolo
11
Clause 36, page 17, line 18, leave out 'criminal proceedings,' and insert 'a criminal investigation or criminal proceedings (whether or not within the United Kingdom),'.
Dawn Primarolo
12
Clause 36, page 17, line 19, at end insert—
'( ) does not apply to a disclosure which in the opinion of the Director is desirable for the purpose of safeguarding national security,'.
Dawn Primarolo
95
Clause 36, page 17, line 24, at end insert—
'( ) Subsection (3) does not apply to the disclosure of information about internal administrative arrangements of the Revenue and Customs Prosecutions Office (whether relating to a member of the Office or to another person).'.
Dawn Primarolo
85
Clause 36, page 18, line 5, at end insert—
'(10) In subsection (2) the reference to an enactment does not include—
| (a) | an Act of the Scottish Parliament or an instrument made under such an Act, or |
| (b) | an Act of the Northern Ireland Assembly or an instrument made under such an Act.'. |
Dawn Primarolo
13
Clause 41, page 19, line 20, leave out 'sums' and insert 'revenue'.
Dawn Primarolo
14
Clause 41, page 19, line 21, leave out 'sums' and insert 'revenue'.
Dawn Primarolo
15
Clause 41, page 19, line 23, leave out 'property accepted' and insert 'liabilities satisfied by the acceptance of property'.
Dawn Primarolo
16
Clause 45, page 21, line 35, leave out 'or other instrument' and insert', instrument or other document'.
Dawn Primarolo
17
Clause 45, page 21, line 40, leave out 'or other instrument' and insert', instrument or other document'.
Dawn Primarolo
18
Clause 45, page 21, line 44, leave out 'or other instrument' and insert', instrument or other document'.
Dawn Primarolo
19
Clause 45, page 22, line 21, after 'instruments', insert 'and documents'.
Dawn Primarolo
61
Schedule 4, page 31, line 29, at end insert—
| 3A | | In section 11 of the Game Laws Amendment (Scotland) Act 1877 (no person to be prosecuted again for same offence) for "the Inland Revenue" substitute "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
30
Schedule 4, page 32, line 22, leave out 'The Commissioners for'.
Dawn Primarolo
31
Schedule 4, page 32, line 35, at end insert—
| '13A | | In Part I of Schedule 1 (declarations: general and special commissioners, &c.) for "an offence relating to inland revenue," 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
32
Schedule 4, page 33, line 17, at end insert—
| (1) | Section 27A of the Health and Safety at Work etc. Act 1974 (disclosure by Commissioners of Customs and Excise) shall be amended as follows. |
(a) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs",
(b) after "obtained" insert "or held", and
(c) for "by the Commissioners" substitute "by Her Majesty's Revenue and Customs".'.
| (3) | In subsection (3) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| (4) | The heading to that section becomes "Information communicated by Commissioners for Revenue and Customs". |
Dawn Primarolo
33
Schedule 4, page 33, line 17, at end insert—
| (1) | Article 29A of the Health and Safety at Work (Northern Ireland) Order 1978 (disclosure by Commissioners of Customs and Excise) shall be amended as follows. |
(a) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs",
(b) after "obtained" insert "or held", and
(c) for "by the Commissioners" substitute "by Her Majesty's Revenue and Customs".
| (3) | In paragraph (3) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| (4) | The heading to that Article becomes "Information communicated by Commissioners for Revenue and Customs".'. |
Dawn Primarolo
64
Schedule 4, page 34, line 4, leave out paragraphs (b) and (c) and insert —
| (i) | after "instituted" in both places insert "by order of the Commissioners", and |
| (ii) | after "an officer" insert "of Revenue and Customs",'. |
Dawn Primarolo
34
Schedule 4, page 34, line 10, at end insert—
| | 'In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert— |
| "(4A) | Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).".'. |
Dawn Primarolo
65
Schedule 4, page 34, line 10, at end insert —
| '19A | | In section 146A(7) (time limits), for the words from "means" to the end of the subsection substitute— |
| "(a) | in England and Wales, means the Director of Revenue and Customs Prosecutions, |
| (b) | in Scotland, means the Commissioners or the Procurator Fiscal, and |
| (c) | in Northern Ireland, means the Commissioners." |
| 19B | | In section 150(1) (joint and several liability) for "the Commissioners" substitute "the Director of Revenue and Customs Prosecutions (in relation to proceedings instituted in England and Wales) or the Commissioners (in relation to proceedings instituted in Scotland or Northern Ireland).".'. |
Dawn Primarolo
97
Schedule 4, page 34, line 10, at end insert—
'In section 152(a) (power to compound offences, &c.) for "compound any proceedings for an offence" substitute "compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings".'.
Dawn Primarolo
100
Schedule 4, page 34, line 10, at end insert—
| '19C | | For section 155(1), substitute— |
"An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland.".'.
Dawn Primarolo
66
Schedule 4, page 34, line 15, at end insert —
| '20A | | Sections 37 to 37B of the Police and Criminal Evidence Act 1984 (c.60) (guidance, &c.) shall have effect, in relation to a person arrested following a criminal investigation by the Revenue and Customs, as if references to the Director of Public Prosecutions were references to the Director of Revenue and Customs Prosecutions.'. |
