Thank you, Mr. Hurst. The hon. Gentleman will be aware that, at present, Customs and Excise and the Revenue have different provisions and penalties for the offences of impersonating, obstructing, and assaulting an officer. In a single integrated department, there is no justification for treating one group of staff differently from another. Accordingly, clauses 26, 27 and 28 propose common consolidated provisions across the whole of HMRC. I hope that that general and brief introduction to this set of clauses is helpful to the Committee.

Question put and agreed to.

Clause 26 ordered to stand part of the Bill.

Clauses 27 and 28 ordered to stand part of the Bill.