moved Amendment No. 22:
After Clause 50, insert the following new clause—
(1) On or before the second anniversary of the coming into force of this Act, in accordance with section 53(1), the Chancellor of the Exchequer shall appoint a person or persons (referred to in this section as "the assessor") to report on the matters set out in subsection (2).
(2) A report under subsection (1) shall deal with the creation of Her Majesty's Revenue and Customs from the Commissioners of Inland Revenue and the Commissioners of Customs and Excise (referred to in this section as "the integration") and shall include any matters considered by the assessor to be relevant to an assessment of the integration in terms of its costs, its benefits and its impact on taxpayers.
(3) A report under subsection (1) shall not include any assessment of—
(a) the annual performance of the Commissioners for Revenue and Customs in discharging their responsibilities as tax administrators and collectors except in so far as these have been affected by the integration;
(b) any matter (whether relating to value for money or otherwise) that has been reported on by the Comptroller and Auditor General.
(4) A report under subsection (1) shall not be required to deal with any matter which the assessor believes has been adequately dealt with in any document which has been issued by Her Majesty's Revenue and Customs and which is publicly available.
(5) A report under subsection (1) shall be prepared annually for five years from the date referred to in that subsection and shall be laid before both Houses of Parliament and published.
(6) The first report under subsection (1) shall be completed within 12 months of the date referred to in that subsection."