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Dawn Primarolo
98
Schedule 4, page 40, line 6, leave out paragraph 69.
Dawn Primarolo
86
Clause 46, page 22, line 25, at beginning insert 'except where otherwise expressly provided,'.
Dawn Primarolo
72
Schedule 5, page 40, line 38, leave out '(2) and'.
Dawn Primarolo
89
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
73
Schedule 5, page 41, leave out line 9.
Dawn Primarolo
74
Schedule 5, page 41, line 16, leave out '(3) and'.
Dawn Primarolo
75
Schedule 5, page 41, line 19, leave out '(2),'.
Dawn Primarolo
76
Schedule 5, page 41, line 28, at end insert—
| 'Anti-terrorism, Crime and Security Act 2001 (c.24) | Section 53(6).'. |
Dawn Primarolo
44
Schedule 5, page 41, line 30, at end insert—
| 'Employment Act 2002 (c.22) Section 5.'. | |
Dawn Primarolo
77
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
96
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
20
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:—
'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).'. |
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—
| (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).'. |
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.'. |
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.'. |
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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