Amendments proposed to the Commissioners for Revenue and Customs Bill, As Amended - continued	House of Commons
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Mr Chancellor of the Exchequer

34

*Page     15,     line     17     [Clause     27],     after 'Customs' insert ', or from the Parliamentary Commissioner for Administration,'.

   

Mr Chancellor of the Exchequer

29

Page     15,     line     24     [Clause     27],     leave out 'a function' and insert 'the function'.

   

Mr John McDonnell

2

Page     15,     line     31     [Clause     27],     leave out subsection (6).

   

Mr Chancellor of the Exchequer

30

Page     15,     line     39     [Clause     27],     at end insert—

    '(7A)   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.'.

   

Mr Chancellor of the Exchequer

31

Page     15,     line     40     [Clause     27],     after 'Scotland', insert 'or Northern Ireland'.

   

Mr Chancellor of the Exchequer

32

Page     15,     line     42     [Clause     27],     leave out '"the Scottish inspectors"' and insert 'a reference to the Scottish inspectors or the Northern Ireland inspectors'.

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Mr Chancellor of the Exchequer

12

Page     17,     line     5     [Clause     31],     leave out subsection (4).

   

Mr Chancellor of the Exchequer

13

Page     17,     line     10     [Clause     31],     after 'In', insert 'Scotland or'.

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Mr John McDonnell

3

Page     20,     line     23     [Clause     38],     leave out subsection (7).

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Mr Chancellor of the Exchequer

14

Page     42,     line     8     [Schedule     4],     at end insert—

'Social Security Contributions and Benefits Act 1992 (c.4)

42A

In section 171 of the Social Security Contributions and Benefits Act 1992 (interpretation), in the definition of "employee" for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs".'.

   

Mr Chancellor of the Exchequer

15

Page     42,     line     17     [Schedule     4],     at end insert—

'44A

In section 122AA (disclosure of contributions information)—

(a)   in subsection (1)—

(i)	for "persons employed in relation to the Inland Revenue" substitute "Revenue and Customs officials (within the meaning of section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)", and

(ii)	for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs", and

(b)   in the heading for "Inland Revenue" substitute "Her Majesty's Revenue and Customs".'.

   

Mr Chancellor of the Exchequer

16

Page     42,     line     21     [Schedule     4],     at end insert—

'Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c.7)

45A

In section 167(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation), in the definition of "employee" for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs".

Social Security Administration (Northern Ireland) Act 1992 (c.8)

45B

In section 116ZA of that Act (disclosure of tax information)—

(a)   in subsection (4) for "a person employed in relation to the Inland Revenue" substitute "a Revenue and Customs official (within the meaning of section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)", and

(b)   in subsection (5) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".

45C

In section 116AA of the Social Security Administration (Northern Ireland) Act 1992 (disclosure of contributions information)—

(a)   in subsection (1)—

(i)	for "persons employed in relation to the Inland Revenue" substitute "Revenue and Customs officials (within the meaning of section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)", and

(ii)	for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs", and

(b)   in the heading for "Inland Revenue" substitute "Her Majesty's Revenue and Customs".

Pension Schemes Act 1993 (c.48)

45D

In section 158 of the Pension Schemes Act 1993 (disclosure)

(a)   for "persons employed in relation to the Inland Revenue" substitute, in each place, "Revenue and Customs officials", and

(b)   at the end add—

"(9)	In this section "Revenue and Customs officials" has the meaning given by section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)."

Pension Schemes (Northern Ireland) Act 1993 (c.49)

45E

In section 154 of the Pension Schemes (Northern Ireland) Act 1993 (disclosure)—

(a)   for "persons employed in relation to the Inland Revenue" substitute, in each place, "Revenue and Customs officials",

(b)   in subsections (5) and (6)(a) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs", and

(c)   at the end add—

"(9)	In this section "Revenue and Customs officials" has the meaning given by section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)."'.

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Mr Chancellor of the Exchequer

6

Page     46,     line     20     [Schedule     4],     at end insert—

'Capital Allowances Act 2001 (c.2)

55A

The Capital Allowances Act 2001 shall be amended as follows.

55B

(1)

For "the Inland Revenue", wherever that expression appears, substitute "an officer of Revenue and Customs" (except as provided in paragraph 55C).

(2)	For "the Board of Inland Revenue", wherever that expression appears, substitute "the Commissioners for Her Majesty's Revenue and Customs".

55C

In section 51 (disclosure) —

(a)   in subsection (1), for "the Inland Revenue" in each place substitute "Her Majesty's Revenue and Customs",

(b)   in subsection (2) for "its" substitute "their", and

(c)   in subsection (3)(a), for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs".

55D

Section 576 (meaning of "the Inland Revenue", &c) shall cease to have effect.

55E

In Part 2 of Schedule 1—

(a)   the entry for "the Board of Inland Revenue" shall cease to have effect, and

(b)   the entry for "the Inland Revenue" shall cease to have effect.'.

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Mr Chancellor of the Exchequer

17

Page     47,     line     5     [Schedule     4],     at end insert—

'77A

For section 53 of that Act, susbtitute—

    "53   General functions of Commissioners for Revenue and Customs

The Commissioners for Her Majesty's Revenue and Customs shall be responsible for the payment and management of child benefit and guardian's allowance.".'.

   

Mr Chancellor of the Exchequer

18

Page     47,     line     7     [Schedule     4],     at end insert—

'78A

To the extent that the Tax Credits Act 1999 (c.10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 76 to 78 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002.'.

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Mr Chancellor of the Exchequer

7

Page     48,     line     17     [Schedule     4],     at end insert—

'Income Tax (Earnings and Pensions) Act 2003 (c.1)

86A

The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.

86B

(1)

For the expression "the Inland Revenue", wherever it appears, substitute "an officer of Revenue and Customs" (except as provided in paragraphs 86J, 86R and 86S).

(2)	For the expression "the Board of Inland Revenue", wherever it appears, substitute "the Commissioners for Her Majesty's Revenue and Customs".

(3)	In the following provisions for "Board" substitute "Commissioners" and for "Board's" substitute "Commissioners'"—

(a)   section 28(6),

(b)   the title of section 42,

(c)   the title of section 43,

(d)   section 43(2),

(e)   section 343,

(f)   section 355,

(g)   section 594,

(h)   section 647,

(i)   section 691,

(j)   section 703,

(k)   section 704, and

(l)   the title of section 717.

86C

(1)

In the following provisions for "they" or "them" in each place substitute "the officer"—

(a)   section 58(3),

(b)   section 65(3),

(c)   section 79(2),

(d)   section 96(2),

(e)   section 179(3),

(f)   section 312(5),

(g)   section 344(3),

(h)   section 392(4) and (5),

(i)   section 421J(4),

(j)   paragraph 81(1) and (3) of Schedule 2,

(k)   paragraph 84(2) of Schedule 2,

(l)   paragraph 85(1) of Schedule 2,

(m)   paragraph 93(1) of Schedule 2,

(n)   paragraph 40(1) and (3) of Schedule 3,

(o)   paragraph 42(2A) of Schedule 3,

(p)   paragraph 43 of Schedule 3,

(q)   paragraph 44(1) of Schedule 3,

(r)   paragraph 45(1) of Schedule 3,

(s)   paragraph 28(1) and (3) of Schedule 4,

(t)   paragraph 30(3) of Schedule 4,

(u)   paragraph 31 of Schedule 4,

(v)   paragraph 32(1) of Schedule 4,

(w)   paragraph 33(1) of Schedule 4,

(x)   paragraph 46(2) of Schedule 5,

(y)   paragraph 46(3) of Schedule 5,

(z)   paragraph 47 of Schedule 5, and

(aa)   paragraph 51(1) of Schedule 5.

(2)	In the following provisions for "their" in each place substitute "the officer's"—

(a)   section 715(3)(b),

(b)   paragraph 85(3) of Schedule 2,

(c)   paragraph 93(1)(a) of Schedule 2,

(d)   paragraph 41(2) of Schedule 3,

(e)   paragraph 44(3) of Schedule 3,

(f)   paragraph 45(1) of Schedule 3,

(g)   paragraph 29(2) of Schedule 4,

(h)   paragraph 32(3) of Schedule 4,

(i)   paragraph 33(1) of Schedule 4,

(j)   paragraph 46(2) and (3) of Schedule 5,

(k)   paragraph 47(1)(b) and (3)(b) of Schedule 5,

(l)   paragraph 49(2) and (3) of Schedule 5, and

(m)   paragraph 51(1) of Schedule 5.

(3)	In the following provisions in each place for "their" substitute "the"—

(a)   paragraph 81(3) of Schedule 2,

(b)   paragraph 82(2) of Schedule 2,

(c)   paragraph 85(3) of Schedule 2,

(d)   paragraph 40(3) of Schedule 3,

(e)   paragraph 43 of Schedule 3,

(f)   paragraph 28(3) of Schedule 4,

(g)   paragraph 31 of Schedule 4, and

(h)   paragraph 47(1)(a) and (3)(a) of Schedule 5.

(4)	In the following provisions omit "their"—

(a)   paragraph 84(2) of Schedule 2,

(b)   paragraph 42(2A) of Schedule 3, and

(c)   paragraph 30(3) of Schedule 4.

86D

In section 43(1) for "the Board's decision" substitute "the decision of the Commissioners for Her Majesty's Revenue and Customs".

86E

In section 58(3) for "are" substitute "is".

86F

In section 65—

(a)   in subsection (3) for "are" substitute "is", and

(b)   in subsection (4) for "agree" substitute "agrees".

86H

In section 79(2) for "are" substitute "is".

86I

In section 96—

(a)   in subsection (2) for "are" substitute "is", and

(b)   in subsection (3) for "agree" substitute "agrees".

86J

In section 179(3) for "the Inland Revenue are" substitute "an officer of Revenue and Customs is".

86K

In section 183(1)(a) for "require" substitute "requires".

86L

In section 312(5)for "have" substitute "has".

86M

In section 344(3) for "are satisfied" substitute "is satisfied".

86N

In section 392(4) and (5) for "are satisfied" substitute "is satisfied".

86O

In section 511(2)—

(a)   in paragraph (a) for "are" substitute "is", and

(b)   in paragraph (b) for "direct" substitute "directs".

86P

In section 514(2)—

(a)   in paragraph (a) for "are" substitute "is", and

(b)   in paragraph (b) for "direct" substitute "directs".

86Q

In section 647(3)(b) for "is" substitute "are".

86R

In section 684, in paragraph 8 of the list of provisions for "the Board or the Inland Revenue" substitute "Her Majesty's Revenue and Customs".

86S

In section 715(3)(b) for "Inland Revenue's refusal to approve" substitute "a refusal by an officer of Revenue and Customs to approve".

86T

Section 720 (meaning of "Inland Revenue", &c) shall cease to have effect.

87

In Part 2 of Schedule 1, omit the entries for "the Board of Inland Revenue" and "the Inland Revenue".

86U

In Schedule 2—

(a)   in paragraph 81—

(i)	in sub-paragraph (1), for "are" substitute "is", and

(ii)	in sub-paragraph (3), for "have" substitute "has",

(b)   in paragraph 82(1) for "refuse" substitute "refuses",

(c)   in paragraph 85(1) for "decide" substitute "decides",

(d)   in paragraph 93(1)(a) for "require" substitute "requires", and

(e)   in paragraph 100, omit the entries for "the Board of Inland Revenue" and "the Inland Revenue".

86V

In Schedule 3—

(a)   in paragraph 40—

(i)	in sub-paragraph (1) for "are" substitute "is", and

(ii)	in sub-paragraph (3) for "have" substitute "has",

(b)   in paragraph 41(1) for "refuse" substitute "refuses",

(c)   in paragraph 43 for "have" in each place substitute "has",

(d)   in paragraph 44(1) for "decide" in each place substitute "decides",

(e)   in paragraph 45(1) for "require" substitute "requires", and

(f)   in paragraph 49 of Schedule 3, omit the entry for "the Inland Revenue".

86W

In Schedule 4—

(a)   in paragraph 28—

(i)	in sub-paragraph (1) for "are" substitute "is", and

(ii)	in sub-paragraph (3) for "have" substitute "has",

(b)   in paragraph 29(1) for "refuse" substitute "refuses",

(c)   in paragraph 31 for "have" in each place substitute "has",

(d)   in paragraph 32(1) for "decide" in each place substitute "decides",

(e)   in paragraph 33(1)(a) for "require" substitute "requires", and

(f)   in paragraph 37 omit the entry for "the Inland Revenue".

86X

In Schedule 5—

(a)   in paragraph 46—

(i)	in sub-paragraphs (2) and (3) for "give" substitute "gives", and

(ii)	in sub-paragraph (6) for "discover" substitute "discovers",

(b)   in paragraph 47—

(i)	in sub-paragraph (1) for "give" substitute "gives" and for "have" substitute "has",

(ii)	in sub-paragraph (2) for "conclude" substitute "concludes", and

(iii)

in sub-paragraph (3) for "give" substitute "gives" and for "have" substitute "has",

(c)   in paragraph 48(5) for "have" substitute "has",

(d)   in paragraph 49(1) and (2) for "do" substitute "does",

(e)   in paragraph 51(1)(a) for "require" substitute "requires", and

(f)   in paragraph 59 omit the entry for "the Inland Revenue".'.

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Prepared 24 Jan 2005