05105.1-4

House of Commons

Session 2004 - 05
Internet Publications
Other Bills before Parliament

LORDS amendments to the
Commissioners for Revenue and Customs Bill
[The page and line references are to HL Bill 21, the bill as first printed for the Lords.]
Clause 13
1
Page 6, line 19, at end insert “, and

“(d)
giving instructions for the disclosure of information under section

20(1)(a), except that an officer of Revenue and Customs may give an

instruction under section 20(1)(a) authorising disclosure of

specified information relating to—

(i)
one or more specified persons,

(ii)
one or more specified transactions, or

(iii)
specified goods.”
Clause 14
2
Page 6, line 35, at end insert—

“( )
The Commissioners may not delegate the function under section 20(1)(a)

except to a single Commissioner.”
Clause 19
3
Page 9, line 10, after “18(1)” insert “or 20(9)”
4
Page 9, line 42, after “18(1)” insert “or 20(9)”
Clause 20
5
Page 10, line 3, leave out “made”
6
Page 10, line 4, at beginning insert “it is made”
7
Page 10, line 5, leave out “and”
8
Page 10, line 6, leave out paragraph (b) and insert—

“(b)
it is of a kind—

(i)
to which any of subsections (2) to (7) applies, or

(ii)
specified in regulations made by the Treasury, and

Bill 105 53/4

(  2  )

(c)
the Commissioners are satisfied that it is in the public interest.”
9
Page 10, line 7, leave out subsections (2) to (9) and insert—

“(2)
This subsection applies to a disclosure made—

(a)
to a person exercising public functions (whether or not within the

United Kingdom),

(b)
for the purposes of the prevention or detection of crime, and

(c)
in order to comply with an obligation of the United Kingdom, or

Her Majesty’s Government, under an international or other

agreement relating to the movement of persons, goods or services.

(3)
This subsection applies to a disclosure if—

(a)
it is made to a body which has responsibility for the regulation of a

profession,

(b)
it relates to misconduct on the part of a member of the profession,

and

(c)
the misconduct relates to a function of the Revenue and Customs.

(4)
This subsection applies to a disclosure if—

(a)
it is made to a constable, and

(b)
either—

(i)
the constable is exercising functions which relate to the

movement of persons or goods into or out of the United

Kingdom, or

(ii)
the disclosure is made for the purposes of the prevention or

detection of crime.

(5)
This subsection applies to a disclosure if it is made—

(a)
to the National Criminal Intelligence Service, and

(b)
for a purpose connected with its functions under section 2(2) of the

Police Act 1997 (c. 50) (criminal intelligence).

(6)
This subsection applies to a disclosure if it is made—

(a)
to a person exercising public functions in relation to public safety or

public health, and

(b)
for the purposes of those functions.

(7)
This subsection applies to a disclosure if it—

(a)
is made to the Police Information Technology Organisation for the

purpose of enabling information to be entered in a computerised

database, and

(b)
relates to—

(i)
a person suspected of an offence,

(ii)
a person arrested for an offence,

(iii)
the results of an investigation, or

(iv)
anything seized.

(8)
Regulations under subsection (1)(b)(ii)—

(a)
may specify a kind of disclosure only if the Treasury are satisfied

that it relates to—

(i)
national security,

(ii)
public safety,

(iii)
public health, or

(iv)
the prevention or detection of crime;

(  3  )

(b)
may make provision limiting or restricting the disclosures that may

be made in reliance on the regulations; and that provision may, in

particular, operate by reference to—

(i)
the nature of information,

(ii)
the person or class of person to whom the disclosure is

made,

(iii)
the person or class of person by whom the disclosure is

made,

(iv)
any other factor, or

(v)
a combination of factors;

(c)
shall be made by statutory instrument;

(d)
may not be made unless a draft has been laid before and approved

by resolution of each House of Parliament.

(9)
Information disclosed in reliance on this section may not be further

disclosed without the consent of the Commissioners (which may be general

or specific); (but the Commissioners shall be taken to have consented to

further disclosure by use of the computerised database of information

disclosed by virtue of subsection (7)).”

(  4  )