Gaelic Language (Scotland) Act 2005 (Consequential Modifications) Order 2006

My Lords, I wonder if I may briefly ask the Minister a question about the charities order. Before this Holyrood legislation of 2005, the regulation of Scottish charities was carried out by the Revenue, which did it with a very light touch. My noble friend on the Front Bench said that there seemed to be a need for tighter legislation. I am not sure whether all charities in Scotland agree with that, but it has happened. Now the powerful Office of the Scottish Charity Regulator has been set up, there is a very different arrangement. What precisely will the relationship be between the new regulator and the Revenue? In particular, Article 3(1) states:"““For the purpose of enabling or assisting OSCR to exercise its functions, the Commissioners may disclose to OSCR””—" that is the commissioners of the Inland Revenue—"““any information concerning a recognised body which they have acquired in the performance of their functions””." Does the information that the Revenue may disclose to the new regulator relate only to information that it had before the new legislation took effect—when the Revenue was responsible for the regulation—or is there an ongoing arrangement whereby from now on the new regulator may seek information from the Revenue? We are told that the Revenue ““may””, but does not have to, disclose information. What criteria will it use in deciding what information to disclose? Those are relevant factors. We do not know how the new body will function; it will depend very much on who is on that body and how they decide to operate the new Act. The relationship with the Revenue will matter, so I would be grateful if the Minister could enlarge on it.