Amendment Paper as at
Wednesday 26th January 2005
CONSIDERATION OF BILL
COMMISSIONERS FOR REVENUE AND CUSTOMS BILL, AS AMENDED
NEW CLAUSES
Declaration of confidentiality
Mr Chancellor of the Exchequer
NC3
To move the following Clause:—
'(1) Each person who is appointed under this Act as a Commissioner or officer of Revenue and Customs shall make a declaration acknowledging his obligation of confidentiality under section 17.
(2) A declaration under subsection (1) shall be made —
| (a) | as soon as is reasonably practicable following the person's appointment, and |
| (b) | in such form, and before such a person, as the Commissioners may direct. |
(3) For the purposes of this section, the renewal of a fixed term appointment shall not be treated as an appointment.'.
Freedom of information
Mr Chancellor of the Exchequer
NC4
To move the following Clause:—
'(1) Revenue and customs information relating to a person, the disclosure of which is prohibited by section 17(1), is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (c.36) (prohibitions on disclosure) if its disclosure—
| (a) | would specify the identity of the person to whom the information relates, or |
| (b) | would enable the identity of such a person to be deduced. |
(2) Except as specified in subsection (1), information the disclosure of which is prohibited by section 17(1) is not exempt information for the purposes of section 44(1)(a) of the Freedom of Information Act 2000.
(3) In subsection (1) "revenue and customs information relating to a person" has the same meaning as in section 18.'.
Report on establishment of Commissioners
Mr Andrew Tyrie
Mr Michael Fallon
NC1
To move the following Clause:—
'(1) On the second anniversary of the coming into force of this Act in accordance with section 51(1) the Chancellor of the Exchequer shall establish a working group under an independent chairman 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 performance of Her Majesty's Revenue and Customs since its establishment, |
| (b) | the direct costs of effecting the merger, |
| (c) | the direct cost savings achieved by the merger, |
| (d) | whether efficiency gains have been achieved as a result of the establishment of the single revenue authority including, but not restricted to, the effects of the merger on the tax yield, |
| (e) | 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, |
| (f) | the performance of Her Majesty's Revenue and Customs in the area of information technology and data systems, |
| (g) | the working relationship between Her Majesty's Revenue and Customs and Her Majesty's Treasury including, but not restricted to, the adequacy of arrangements for accountability, |
| (h) | the performance of the Revenue and Customs Prosecutions Office including, but not limited to, a cost-benefit analysis, |
| (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.'.
As Amendments to Mr Andrew Tyrie's proposed Clause (NC1) (Report on establishment of Commissioners):—
Mr John McDonnell
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
Mr Elfyn Llwyd
Mr Jim Cousins
(a)
Line 26, after 'merger,', insert—
| '(ia) | the effectiveness of the overall staffing levels in relation to the provision of the service,'. |
Mr John McDonnell
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
Mr Elfyn Llwyd
Mr Jim Cousins
(b)
Line 26, at end insert—
| '(ib) | the extent to which improvements in customer service, quality and consistency have been made; the extent to which increased revenue from tax, customs duties and VAT income has been realised; and what measures have been taken to improve the deterrence and detection of crime arising from illegal imports and tax fraud.'. |
Transfer of property: management of assets
Mr John McDonnell
Mr David Heathcoat-Amory
Mr Michael Fallon
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
'(1) The Treasury shall make a scheme identifying any rights and liabilities in property and information technology systems owned and operated by the old commissioners which shall by virtue of sections 46 and 47 rest in the new Commission.
(2) The scheme shall include provision that any such assets identified therein shall be managed in accordance with best value and in the interests of both the customers and the staff of Revenue and Customs.
(3) The scheme may not be made unless a draft of it has been laid before and approved by a resolution of each House of Parliament.'.
'(2A) The Independent Police Complaints Commission and the Parliamentary Commissioner for Administration may disclose information to each other for the purposes of the exercise of a function—
