Finance Bill

With this it will be convenient to discuss the following: New clause 5— Coming into force of Part 7 ‘The provisions contained in Part 7 of this Act shall not come into force until— (a) the Treasury has prepared and laid before the House of Commons a report setting out the safeguards available to taxpayers and third parties in respect of HMRC’s powers contained in Part 7 of this Act; and (b) the House of Commons has by resolution approved the report.’. New clause 19— Taxpayers’ charter ‘(1) The provisions of Part 7 of this Act shall not come into force until the condition set out in subsection (2) has been satisfied. (2) The condition referred to in subsection (1) is that the Treasury has, by regulations made by statutory instrument, provided for the introduction, by no later than the passing of the Finance Act 2009, of a Taxpayers’ Charter. (3) Regulations under subsection (2) must— (a) specify the statutory rights of the taxpayer, including providing for a right to appeal against an action or decision of HMRC, and (b) specify the statutory duties of the taxpayer, including— (i) notice periods to which the taxpayer must adhere, (ii) documents to which the taxpayer must allow access, and (iii) penalties which may be levied on the taxpayer for failure to comply. (4) Regulations under subsection (2) may not be made unless a draft of the instrument containing them has been laid before and approved by the House of Commons.’. No. 8, in clause 112, page 72, line 36, at end insert— ‘(10) This section shall not come into force until— (a) the Treasury has laid before the House of Commons a review of the ability of HMRC to secure electronic documentation provided by a person to HMRC for the purposes of checking the tax position of that person, and (b) the House of Commons has by resolution approved that review.’. Government amendments Nos. 24 to 28 No. 36, in schedule 36, page 382, line 37, leave out ‘solely’ and insert ‘in whole or in part’. No. 37, page 383, line 23, leave out ‘solely’ and insert ‘in whole or in part’. No. 38, page 383, leave out line 29 and insert— ‘(b) if sub-paragraph 2(b) applies or the occupier does not agree a time and sub-paragraph (2) is satisfied, at any reasonable time.’. No. 39, page 383, line 31, leave out ‘7’ and insert ‘14’. No. 34, page 388, leave out lines 22 to 24. No. 35, page 388, leave out lines 32 to 34. No. 4, in schedule 39, page 413, line 21, leave out paragraph 12.