Serious Crime Bill [HL]

The point is that HMRC can only exercise its power within its authority. It must act in the way in which it is currently constrained. I tried to explain that the provisions were brigaded in that way because a number of different agencies would use the same Act. Each agency would therefore be entitled to use those provisions, limited to the authorisation given to them by virtue of their nature. HMRC’s role is therefore constrained as I have indicated. It would not be able to use its powers on the two other categories; that would be outwith its jurisdiction.