Clause 17 - Requirement of evidence or security

Part of Finance Bill – in a Public Bill Committee at 4:00 pm on 15 May 2003.

Alert me about debates like this

Photo of John Healey John Healey The Economic Secretary to the Treasury 4:00, 15 May 2003

The right hon. Gentleman and the hon. Member for Eddisbury posed the question whether the clause is ultra vires in relation to the sixth directive as well as in relation to the Human Rights Act 1998. The vires is in article 22.8 of the EC sixth directive, which means that it is entirely in order and that we obviously have the vires to take the provision.

The hon. Member for Eddisbury tried to make the case for restricting the companies within the supply chain to which those extended security powers could be applied and suggested that the restriction should be on the basis of an association established by Customs and Excise between the companies. I must to say that to attempt to define something as precise as an association would give rise to an argument about degrees of association, which would make the measure ineffective. For the purposes of the measure, the relevant relationship between traders is their position in the same supply chain.

The hon. Member for Eddisbury asked who will represent Customs at a tribunal. It would either be its solicitor's office or, in important cases, Customs might instruct counsel.