moved Amendment No. 5:
After Clause 18, insert the following new clause—
"PROTECTION OF CONFIDENTIAL INFORMATION
(1) Regulations shall make provision as to criteria for pre-disclosure assessment of the use of sensitive confidential information obtained from the taxpayer for a purpose other than that for which it is proposed to be made; and as to prior authorisation and external oversight.
(2) The criteria referred to in subsection (1) shall have regard to the nature of such information, and the purpose for which it is proposed to be used as being proportionate to the requirement for disclosure.
(3) Regulations under subsection (1) shall be made by statutory instrument and no such instrument may be made unless a draft has been laid before and approved by a resolution of each House of Parliament."