Clause 38 - Admissibility of certain
Finance Bill
3:15 pm
Mr John Healey (Economic Secretary, HM Treasury; Wentworth, Labour)
The hon. Member for Eddisbury has recognised why I believe that the safeguards are adequate across the piece. On the particular point that he raised on behalf of the ICA, the legislation is designed to ensure that in cases in which the taxpayer deliberately misleads Customs and Excise investigators while purporting to assist them following an inducement offer and the deception is subsequently discovered, any evidence collected may be used in a subsequent prosecution. The rule is not designed to promote admissibility; it is a provision to remove a possible bar.
There is a major safeguard for the taxpayer: the decision whether such evidence is admissible will rest with the trial judge, who will be guided by the provisions of section 78 of the Police and Criminal Evidence Act 1984.
Question put and agreed to.
Clause 38 ordered to stand part of the Bill.
Clauses 39 and 40 ordered to stand part of the Bill.