Finance Bill

With this it will be convenient to discuss the following amendments: No. 18, in page 57, line 12, at end add— ‘(12) This section shall come into force on a day which the Treasury may by Order appoint. (13) No Order under subsection (12) may be made unless— (a) the Treasury has prepared and laid before the House of Commons a code of practice relating to the exercise of the powers conferred by this section, setting out in particular the circumstances in which the relevant powers of arrest are expected to be used; and (b) the code mentioned in sub-paragraph (a) has been approved by a resolution of the House of Commons.’. No. 20, line 12, at end add— ‘(12) Any power of arrest conferred by a provision of this Act as it amends section 114 of the Police and Criminal Evidence Act 1984 shall, so far as it is exercisable by an officer of Her Majesty’s Revenue and Customs, only be exercised by an officer or officers serving in the Criminal Investigation Directorate of HMRC.’.