'(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.'.— [Mr. Jeremy Browne.]
Brought up, and read the First time.
Question put, That the clause be read a Second time:—
The House divided: Ayes 214, Noes 299.
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