Clause 73
Charities Bill [Lords]
1:30 pm
Edward Miliband (Parliamentary Under-Secretary, Cabinet Office; Doncaster North, Labour)
The amendments are relatively technical. I apologise to the Committee for their late tabling on Tuesday. We have tried to avoid tabling bundles of amendments at the last minute, but it took longer to prepare these amendments than I had hoped. I shall briefly explain what they will do.
The revised version of section 10 of the Charities Act 1993 provides for the disclosure of information to and by the Charity Commission. It includes specific provisions relating to the exchange of information by the commissioners for Revenue and Customs.
The purpose of the Government amendments is fourfold. First, they will modernise the information-sharing gateway between the commissioners for Revenue and Customs and the Charity Commission to reflect changes to the way in which HMRC wishes to disclose information following the passing of the Commissioners for Revenue and Customs Act 2005. Secondly, the amendments will extend the gateway for the sharing of information, including Revenue and Customs information, to principal regulators of exempt charities. Thirdly, they make provision for sharing of information including commissioners of Revenue and Customs’ information with the proposed regulator of charities in Northern Ireland. Finally, they make some minor changes to the rules governing disclosure of other information to and by the Charity Commission. I hope that that brief explanation satisfies the Committee.