I beg to move, Amendment No. 9, in page 13, line 44, after the first "the", to insert "written".
This Amendment is also designed to meet a point that was raised in Committee by the hon. Member for Cornwall, North (Mr. Scott-Hopkins).
The effect of subsection (2) is to limit to certain strictly defined cases the disclosure of returns or other information furnished or obtained in pursuance of a requirement imposed by or under a scheme under Clause 16. Subsection (2,a) of Clause 17 permits this disclosure
with the consent of the person by whom the information was furnished.
The point made by the hon. Gentleman was that to avoid the possibility of any misunderstanding under this Clause, subsection (2,a) should refer to disclosure with the written consent of the person by whom the information was furnished.
I undertook to consider inserting "written" into the subsection. The Amendment gives effect to that undertaking, and I hope that it will prove acceptable to the House.
I am grateful to the hon. Gentleman for carrying out the undertaking which he gave in Committee and also for the way in which he phrased his speech just now. The subsection as amended covers the point that I had in mind. There may be confusion or dispute over a consent if it is not in writing, but if it is in writing there can be no dispute about it and all parties will be bound by it. I repeat that I am grateful to the hon. Gentleman for making this Amendment.