Finance Bill

I, too, welcome you to the Chair, Mr. Illsley. Amendment No. 19 appears to relate specifically to the production of documents under the proposed new section 14B of the Police and Criminal Evidence Act 1984. As the amendment is so specific, I propose to speak about it very briefly in order to reserve the main part of my remarks on clause 81 to our amendment No. 2. Amendment No. 19 seeks to alter the wording relating to the conditions under which an officer of Her Majesty’s Revenue and Customs may use PACE to apply for an order that documents may be produced. The change in the wording from ““thinks”” to"““has reasonable grounds for believing””" represents a tightening of the circumstances in which the power may be exercised, and the Conservatives do not object to it.