Commissioners for Revenue and Customs Bill

House of Lords

Session 2004 - 05
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Other Bills before Parliament

Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
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(5)
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.
5
(6)
Part 2 of Schedule 2 (which makes provision about the supply and other use of
information in specified circumstances) shall have effect.
18
Confidentiality
(1)
Revenue and Customs officials may not disclose information which is held by
the Revenue and Customs in connection with a function of the Revenue and
10
Customs.
(2)
But subsection (1) does not apply to a disclosure—
(a)
which—
(i)
is made for the purposes of a function of the Revenue and
Customs, and
15
(ii)
does not contravene any restriction imposed by the
Commissioners,
(b)
which is made in accordance with section 20 or 21,
(c)
which is made for the purposes of civil proceedings (whether or not
within the United Kingdom) relating to a matter in respect of which the
20
Revenue and Customs have functions,
(d)
which is made for the purposes of a criminal investigation or criminal
proceedings (whether or not within the United Kingdom) relating to
matter in respect of which the Revenue and Customs have functions,
(e)
which is made in pursuance of an order of a court,
25
(f)
which is made to Her Majesty’s Inspectors of Constabulary, the Scottish
inspectors or the Northern Ireland inspectors for the purpose of an
inspection by virtue of section 27,
(g)
which is made to the Independent Police Complaints Commission, or a
person acting on its behalf, for the purpose of the exercise of a function
30
by virtue of section 28, or
(h)
which is made with the consent of each person to whom the
information relates.
(3)
Subsection (1) is subject to any other enactment permitting disclosure.
(4)
In this section—
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(a)
a reference to Revenue and Customs officials is a reference to any
person who is or was—
(i)
a Commissioner,
(ii)
an officer of Revenue and Customs,
(iii)
a person acting on behalf of the Commissioners or an officer of
40
Revenue and Customs, or
(iv)
a member of a committee established by the Commissioners,
(b)
a reference to the Revenue and Customs has the same meaning as in
section 17,
(c)
a reference to a function of the Revenue and Customs is a reference to
45
a function of—
(i)
the Commissioners, or

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(ii)
an officer of Revenue and Customs,
(d)
a reference to the Scottish inspectors or the Northern Ireland inspectors
has the same meaning as in section 25, and
(e)
a reference to an enactment does not include—
(i)
an Act of the Scottish Parliament or an instrument made under
5
such an Act, or
(ii)
an Act of the Northern Ireland Assembly or an instrument
made under such an Act.
19
Wrongful disclosure
(1)
A person commits an offence if he contravenes section 18(1) by disclosing
10
revenue and customs information relating to a person whose identity—
(a)
is specified in the disclosure, or
(b)
can be deduced from it.
(2)
In subsection (1) “revenue and customs information relating to a person”
means information about, acquired as a result of, or held in connection with the
15
exercise of a function of the Revenue and Customs (within the meaning given
by section 18(4)(c)) in respect of the person; but it does not include information
about internal administrative arrangements of Her Majesty’s Revenue and
Customs (whether relating to Commissioners, officers or others).
(3)
It is a defence for a person charged with an offence under this section of
20
disclosing information 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.
(4)
A person guilty of an offence under this section shall be liable—
25
(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.
(5)
A prosecution for an offence under this section may be instituted in England
30
and Wales only—
(a)
by the Director of Revenue and Customs Prosecutions, or
(b)
with the consent of the Director of Public Prosecutions.
(6)
A prosecution for an offence under this section may be instituted in Northern
Ireland only—
35
(a)
by the Commissioners, or
(b)
with the consent of the Director of Public Prosecutions for Northern
Ireland.
(7)
In the application of this section to Scotland or Northern Ireland the reference
in subsection (4)(b) to 12 months shall be taken as a reference to six months.
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(8)
This section is without prejudice to the pursuit of any remedy or the taking of
any action in relation to a contravention of section 18(1) (whether or not this
section applies to the contravention).

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Public interest disclosure
(1)
Disclosure is in accordance with this section (as mentioned in section 18(2)(b))
if made—
(a)
on the instructions of the Commissioners (which may be general or
specific), and
5
(b)
for a purpose of a kind specified in regulations made by the Treasury.
(2)
Regulations under subsection (1)(b) may specify a purpose only if the Treasury
are satisfied that it is in the public interest to enable the Commissioners to
instruct disclosure for that purpose.
(3)
Regulations under subsection (1)(b) may make provision limiting or restricting
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the disclosures that may be made in reliance on this section; and that provision
may, in particular, operate by reference to—
(a)
a requirement for the Commissioners to be satisfied that a specified
disclosure, or disclosure of a specified kind or in specified
circumstances, is in the public interest,
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(b)
a specified description or category of public interest,
(c)
the nature of information,
(d)
the person or class of person to whom disclosure is made,
(e)
any other factor, or
(f)
a combination of factors.
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(4)
Regulations under subsection (1)(b) may make provision—
(a)
prohibiting the further disclosure of information disclosed in reliance
on this section, or
(b)
prohibiting the further disclosure of information disclosed in reliance
on this section without the consent of the Commissioners.
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(5)
Regulations by virtue of subsection (4) shall include provision applying section
19.
(6)
Regulations under subsection (1)(b)—
(a)
shall be made by statutory instrument, and
(b)
may not be made unless a draft has been laid before and approved by
30
resolution of each House of Parliament.
(7)
But the first set of regulations under subsection (1)(b) may be made without
compliance with subsection (6)(b); and if regulations are made in reliance on
this subsection—
(a)
they shall be laid before Parliament as soon as is reasonably practicable
35
after being made, and
(b)
they shall cease to have effect at the end of the period of 28 days
beginning with the date on which they were made unless approved
within that period by resolution of each House of Parliament.
(8)
Subsection (7)(b) is without prejudice to—
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(a)
the power to make new regulations (to which subsection (7) will not
apply), or
(b)
the lawfulness of anything done in reliance on the regulations before
they cease to have effect.
(9)
In calculating the period of 28 days in subsection (7)(b) no account shall be
45
taken of any period during which—

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(a)
Parliament is dissolved or prorogued, or
(b)
both Houses are adjourned for more than four days.
21
Disclosure to prosecuting authority
(1)
Disclosure is in accordance with this section (as mentioned in section 18(2)(b))
if made—
5
(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
10
Customs, or
(ii)
to give advice in connection with a criminal investigation
(within the meaning of section 35(5)(b)) or criminal
proceedings.
(2)
In subsection (1) “prosecuting authority” means—
15
(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
20
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).
25
(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
30
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
35
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.
40
(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.
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(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.
22
Data protection, &c.
Nothing in sections 16 to 21 authorises the making of a disclosure which—
(a)
contravenes the Data Protection Act 1998 (c. 29), or
5
(b)
is prohibited by Part 1 of the Regulation of Investigatory Powers Act
2000 (c. 23).
23
Freedom of information
(1)
Revenue and customs information relating to a person, the disclosure of which
is prohibited by section 18(1), is exempt information by virtue of section
10
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.
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(2)
Except as specified in subsection (1), information the disclosure of which is
prohibited by section 18(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 19.
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Proceedings
24
Evidence
(1)
A document that purports to have been issued or signed by or with the
authority of the Commissioners—
(a)
shall be treated as having been so issued or signed unless the contrary
25
is proved, and
(b)
shall be admissible in any legal proceedings.
(2)
A document that purports to have been issued by the Commissioners and
which certifies any of the matters specified in subsection (3) shall (in addition
to the matters provided for by subsection (1)(a) and (b)) be treated as accurate
30
unless the contrary is proved.
(3)
The matters mentioned in subsection (2) are—
(a)
that a specified person was appointed as a commissioner on a specified
date,
(b)
that a specified person was appointed as an officer of Revenue and
35
Customs on a specified date,
(c)
that at a specified time or for a specified purpose (or both) a function
was delegated to a specified Commissioner,
(d)
that at a specified time or for a specified purpose (or both) a function
was delegated to a specified committee, and
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(e)
that at a specified time or for a specified purpose (or both) a function
was delegated to another specified person.

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(4)
A photographic or other copy of a document acquired by the Commissioners
shall, if certified by them to be an accurate copy, be admissible in any legal
proceedings to the same extent as the document itself.
(5)
Section 2 of the Documentary Evidence Act 1868 (c. 37) (proof of documents)
shall apply to a Revenue and Customs document as it applies in relation to the
5
documents mentioned in that section.
(6)
In the application of that section to a Revenue and Customs document the
Schedule to that Act shall be treated as if—
(a)
the first column contained a reference to the Commissioners, and
(b)
the second column contained a reference to a Commissioner or a person
10
acting on his authority.
(7)
In this section—
(a)
“Revenue and Customs document” means a document issued by or on
behalf of the Commissioners, and
(b)
a reference to the Commissioners includes a reference to the
15
Commissioners of Inland Revenue and to the Commissioners of
Customs and Excise.
25
Conduct of civil proceedings
(1)
An officer of Revenue and Customs or a person authorised by the
Commissioners may conduct civil proceedings, in a magistrates’ court or in the
20
sheriff court, relating to a function of the Revenue and Customs.
(2)
A solicitor member of the Commissioners’ staff may act as a solicitor in
connection with civil proceedings relating to a function of the Revenue and
Customs.
(3)
A legally qualified member of the Commissioners’ staff may conduct county
25
court proceedings relating to a matter specified in section 7.
(4)
A court shall grant any rights of audience necessary to enable a person to
exercise a function under this section.
(5)
In this section—
(a)
a reference to a function of the Revenue and Customs is a reference to
30
a function of—
(i)
the Commissioners, or
(ii)
an officer of Revenue and Customs,
(b)
a reference to civil proceedings is a reference to proceedings other than
proceedings in respect of an offence,
35
(c)
a reference to county court proceedings is a reference to civil
proceedings in a county court,
(d)
the reference to a legally qualified member of the Commissioners’ staff
is a reference to a member of staff who has been admitted as a solicitor,
or called to the Bar, whether or not he holds a practising certificate, and
40
(e)
the reference to a solicitor member of the Commissioners’ staff—
(i)
except in relation to Scotland, is a reference to a member of staff
who has been admitted as a solicitor, whether or not he holds a
practising certificate,

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(ii)
in relation to Scotland, is a reference to a member of staff who
has been admitted as a solicitor and who holds a practising
certificate.
26
Rewards
The Commissioners may pay a reward to a person in return for a service which
5
relates to a function of—
(a)
the Commissioners, or
(b)
an officer of Revenue and Customs.
Inspection and complaints
27
Inspection
10
(1)
The Treasury may make regulations conferring functions on Her Majesty’s
Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland
inspectors in relation to—
(a)
the Commissioners for Her Majesty’s Revenue and Customs, and
(b)
officers of Revenue and Customs.
15
(2)
Regulations under subsection (1)—
(a)
may —
(i)
in relation to Her Majesty’s Inspectors of Constabulary, apply
(with or without modification) or make provision similar to any
provision of sections 54 to 56 of the Police Act 1996 (c. 16)
20
(inspection);
(ii)
in relation to the Scottish inspectors, apply (with or without
modification) or make provision similar to any provision of
section 33 or 34 of the Police (Scotland) Act 1967 (c. 77)
(inspection);
25
(iii)
in relation to the Northern Ireland inspectors, apply (with or
without modification) or make provision similar to any
provision of section 41 or 42 of the Police (Northern Ireland) Act
1998 (c. 32) (inspection);
(b)
may enable a Minister of the Crown or the Commissioners to require an
30
inspection to be carried out;
(c)
shall provide for a report of an inspection to be made and, subject to
any exceptions required or permitted by the regulations, published;
(d)
shall provide for an annual report by Her Majesty’s Inspectors of
Constabulary;
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(e)
may make provision for payment by the Commissioners to or in respect
of Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or
the Northern Ireland inspectors.
(3)
An inspection carried out by virtue of this section may not address a matter of
a kind which the Comptroller and Auditor General may examine under section
40
6 of the National Audit Act 1983 (c. 44).
(4)
An inspection carried out by virtue of this section shall be carried out jointly by
Her Majesty’s Inspectors of Constabulary and the Scottish inspectors—
(a)
if it is carried out wholly in Scotland, or