Standing Committee Proceedings
Tuesday 18th January 2005
STANDING COMMITTEE PROCEEDINGS
STANDING COMMITTEE E
COMMISSIONERS FOR REVENUE AND CUSTOMS BILL
[FOURTH SITTING]
| | Question proposed, That the Clause stand part of the Bill. |
Dawn Primarolo
Agreed to 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.'. |
| | Clause, as amended, agreed to. |
| | Clauses 33 to 35 agreed to. |
Dawn Primarolo
Agreed to 9
| | Clause 36, page 17, line 10, after `Office', insert `in connection with any of its functions,'. |
Dawn Primarolo
Agreed to 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
Agreed to 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
Agreed to 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
Agreed to 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
Agreed to 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.'. |
| | Clause, as amended, agreed to. |
| | Clauses 37 to 40 agreed to. |
Dawn Primarolo
Agreed to 13
| | Clause 41, page 19, line 20, leave out `sums' and insert `revenue'. |
Dawn Primarolo
Agreed to 14
| | Clause 41, page 19, line 21, leave out `sums' and insert `revenue'. |
Dawn Primarolo
Agreed to 15
| | Clause 41, page 19, line 23, leave out `property accepted' and insert `liabilities satisfied by the acceptance of property'. |
| | Clause, as amended, agreed to. |
| | Clauses 42 to 44 agreed to. |
Dawn Primarolo
Agreed to 16
| | Clause 45, page 21, line 35, leave out `or other instrument' and insert `, instrument or other document'. |
Dawn Primarolo
Agreed to 17
| | Clause 45, page 21, line 40, leave out `or other instrument' and insert `, instrument or other document'. |
Dawn Primarolo
Agreed to 18
| | Clause 45, page 21, line 44, leave out `or other instrument' and insert `, instrument or other document'. |
Dawn Primarolo
Agreed to 19
| | Clause 45, page 22, line 21, after `instruments', insert `and documents'. |
| | Clause, as amended, agreed to. |
Dawn Primarolo
Agreed to 61
| | Schedule 4, page 31, line 29, at end insert— |
`Game Laws Amendment (Scotland) Act 1877 (c.28)
| 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
Agreed to 30
| | Schedule 4, page 32, line 22, leave out `The Commissioners for'. |
Dawn Primarolo
Agreed to 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
Agreed to 32
| | Schedule 4, page 33, line 17, at end insert— |
`Health and Safety at Work etc. Act 1974 (c.37)
| (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
Agreed to 33
| | Schedule 4, page 33, line 17, at end insert— |
`Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))
| (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
Agreed to 64
| | Schedule 4, page 34, line 4, leave out paragraphs (b) and (c) and insert — |
Dawn Primarolo
Agreed to 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
Agreed to 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
Agreed to 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
Agreed to 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
Agreed to 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.'. |
Dawn Primarolo
Agreed to 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
Agreed to 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. |
| (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
Agreed to 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
Agreed to 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
Agreed to 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
Agreed to 67
| | Schedule 4, page 36, line 8, leave out paragraph (b) and insert — |
| (ba) | subsection (3) shall cease to have effect,'. |
Dawn Primarolo
Agreed to 38
| | Schedule 4, page 36, line 22, leave out `the Commissioners for'. |
Dawn Primarolo
Agreed to 39
| | Schedule 4, page 36, line 23, at end insert `for Her Majesty's Revenue and Customs,'. |
Dawn Primarolo
Agreed to 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. |
| (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)". |
| "(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
Agreed to 68
| | Schedule 4, page 36, line 36, leave out paragraph (b) and insert — |
(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
Agreed to 69
| | Schedule 4, page 37, line 11, leave out paragraph (b) and insert — |
| (ba) | subsection (3) shall cease to have effect, |
| (bb) | in subsection (4) omit "of Customs and Excise".' |
Dawn Primarolo
Agreed to 40
| | Schedule 4, page 38, line 1, leave out `4)' and insert `(5)'. |
Dawn Primarolo
Agreed to 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— |
Dawn Primarolo
Agreed to 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)— |
(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",
(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
Agreed to 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
Agreed to 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
Agreed to 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)— |
(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",
(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".'. |
Dawn Primarolo
Agreed to 98
| | Schedule 4, page 40, line 6, leave out paragraph 69. |
| | Schedule, as amended, agreed to. |
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