Mr Stephen O'Brien (Eddisbury, Conservative)

The hon. Gentleman may have detected a theme in the criticisms and observations that we have consistently made. We have been trying to establish the standard that accords with natural expectations and established precedents of justice in this country, while at the same time fully recognising that the Government, whether they have a large or small majority, are entitled to levy and to receive revenue that is due to them under the law, and to ensure that that is done efficiently.

The citizens of this country—our constituents—deserve our protection. I hope that the hon. Gentleman recognises that our approach in scrutinising the legislation has consistently been to consider very carefully the rights, checks and balances that must exist, particularly for statutory enforcement. He mentioned the potential for the Executive to usurp the judiciary, which in the world out there could sound a little like part of a constitutional law course. None the less, the question is absolutely key to the principles that we rightly are expected to adopt and adhere to when we consider legislation.

I am grateful to the hon. Gentleman, who helps to pinpoint our deep anxieties and concerns about many enforcement aspects of the Bill. That said, the Economic Secretary is putting up a consistent line of defence against the argument, and is making it clear that the Government need more draconian powers than have hitherto applied. That can be discussed again on Report, when we will consider the totality of what has taken place.

As we go through the Bill clause by clause, it is important that we consider carefully the merits of the case for each clause. The points made earlier will no doubt be hotly debated on Report, unless the Government see their way to accommodating some of the concerns that have been highlighted. Amendments Nos. 131 and 132 consistently apply that set of principles and do not damage the potential for revenue.

We are considering amendment No. 120, which relates to clause 36, for the convenience of the Committee at this time, and it will no doubt be formally moved at some point. I shall pray in aid the arguments I have used for amendments Nos. 131 and 132 in debating amendment No. 120, which is a reference to a deletion. I hope that with those arguments the Economic Secretary will see fit to accommodate the genuine anxieties and concerns and recognise that the matter is part of the balance to be struck between the potential prosecuting and adjudication authorities in Customs and Excise and the rights of the taxpayer.

See this speech in context