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

35

Schedule     4,     page     34,     line     17,     at end insert—

'Criminal Justice Act 1987 (c.38)

(1)	In section 3(1) and (2) of the Criminal Justice Act 1987 (c.38) (disclosure)—

(a)   for "subject to an obligation of secrecy under the Taxes Management Act 1970" substitute "to which section 17 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 17(2)",

(b)   for "the Commissioners of Inland Revenue or an officer of those Commissioners", in each place, substitute "Her Majesty's Revenue and Customs",

(c)   for "an offence relating to inland revenue", in each place, substitute "an offence relating to a former Inland Revenue matter", and

(d)   for "any member of the Crown Prosecution Service" substitute "the Revenue and Customs Prosecutions Office".

(2)	At the end of section 3 of that Act add—

"(8)	In subsections (1) and (2) "former Inland Revenue matter" means 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

36

Schedule     4,     page     34,     line     17,     at end insert—

'Consumer Protection Act 1987 (c.43)

(1)	Section 37 of the Consumer Protection Act 1987 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.

(2)	In subsection (1)—

(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 "Power of Commissioners for Revenue and Customs to disclose information".'.

   

Dawn Primarolo

62

Schedule     4,     page     34,     line     17,     at end insert—

'Debtors (Scotland) Act 1987 (c.18)

21A

The Debtors (Scotland) Act 1987 shall be amended as follows.

21B

In section 1(5)(d) (cases where time to pay directions not competent) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".

21C

In section 5(4)(d) (cases where time to pay orders not competent) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".'.

   

Dawn Primarolo

87

Schedule     4,     page     34,     line     36,     at end insert—

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

24A

Article 85(3) of the Police and Criminal Evidence (Northern Ireland) Order 1989 shall cease to have effect.'.

   

Dawn Primarolo

37

Schedule     4,     page     35,     line     39,     at end insert—

"(1)	In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—

(a)   for "the Commissioners of Customs and Excise" substitute "the Commissioners for her Majesty's Revenue and Customs",

(b)   after "obtained" insert "or is held", and

(c)   for "their functions" substitute "functions of Her Majesty's Revenue and Customs".

(2)	The heading to that section becomes "Power of Commissioners for Revenue and Customs to disclose information".'.

   

Dawn Primarolo

67

Schedule     4,     page     36,     line     8,     leave out paragraph (b) and insert —

'(b)   in subsection (2)—

(i)	for "so instituted" substitute "instituted by order of the Commissioners", and

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

(ba)   subsection (3) shall cease to have effect,'.

   

Dawn Primarolo

38

Schedule     4,     page     36,     line     22,     leave out 'the Commissioners for'.

   

Dawn Primarolo

39

Schedule     4,     page     36,     line     23,     at end insert 'for Her Majesty's Revenue and Customs,'.

   

Dawn Primarolo

88

Schedule     4,     page     36,     line     25,     at end insert—

'Criminal Law (Consolidation) (Scotland) Act 1995 (c.39)

38A

(1)

Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.

(2)	In subsection (1)—

(a)   for "subject to an obligation of secrecy under the Taxes Management Act 1970" substitute "to which section 17 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 17(2)",

(b)   for "the Commissioners of Inland Revenue or an officer of those Commissioners" substitute "Her Majesty's Revenue and Customs", and

(c)   for "relating to inland Revenue" substitute "relating to a former Inland Revenue matter".

(3)	In subsection (2), for "other than an enactment contained in the Taxes Management Act 1970" substitute "and is not information to which section 17 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 17(2)".

(4)	At the end add—

    "(7)   In subsection (1) above "former Inland Revenue matter" means 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

68

Schedule     4,     page     36,     line     36,     leave out paragraph (b) and insert —

'(b)   in subsection (3)—

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

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

(ba)   in subsection (4) omit "of Customs and Excise",'.

   

Dawn Primarolo

69

Schedule     4,     page     37,     line     11,     leave out paragraph (b) and insert —

'(b)   in subsection (2)—

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

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

(ba)   subsection (3) shall cease to have effect,

(bb)   in subsection (4) omit "of Customs and Excise".'

   

Dawn Primarolo

40

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

   

Dawn Primarolo

41

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

70

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)—

(a)   in subsection (1)—

(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",

(b)   in subsection (3)—

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

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

(c)   in subsection (4) leave out "of Customs and Excise",

(d)   omit subsection (6), and

(e)   for the heading substitute "Revenue and Customs prosecutions".'.

   

Dawn Primarolo

42

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

43

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

71

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

'63A

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

(a)   in subsection (1), 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",

(b)   for subsection (2) substitute—

"(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.",

(c)   subsection (3) shall cease to have effect,

(d)   in subsection (5) for "customs officer", in each place, substitute "officer of Revenue and Customs", and

(e)   for the heading substitute "Revenue and Customs prosecutions".

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)—

(a)   in subsection (1)—

(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",

(b)   in subsection (3)—

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

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

(c)   in subsection (4) omit "of Customs and Excise",

(d)   omit subsection (6), and

(e)   for the heading substitute "Revenue and Customs prosecutions".'.

Prepared 18 Jan 2005