Lord Grimstone of Boscobel:

Moved by Lord Grimstone of Boscobel

37: Clause 8, page 5, line 22, after “trade,” insert—“(ab) facilitating the exercise by a devolved authority of the authority’s functions relating to trade,”Member’s explanatory statementThis amendment would ensure that HMRC is able to disclose information to a devolved authority.

38: Clause 8, page 6, line 9, after “2016” insert “(save that the powers conferred by this section are to be taken into account when determining whether a disclosure is prohibited by those provisions)”Member’s explanatory statementThis amendment would correct a drafting error: the words in parenthesis should limit both paragraphs in subsection (6).

Amendments 37 and 38 agreed.

Clause 9: Disclosure of information by other authorities