Amendments made: 11, in schedule 8, page 186, line 41, at end insert

“, and

( ) contain a statement about HMRC’s compliance with paragraph 4A in relation to the notice.”

Amendment 12, in schedule 8, page 188, line 2, at end insert—

“Persons at a particular disadvantage in dealing with Revenue and Customs affairs

4A (1) Before deciding whether or not to exercise the power under paragraph 3(2) or 4(1) in relation to a person, HMRC must consider whether or not, to the best of HMRC’s knowledge, there are any matters as a result of which the person is, or may be, at a particular disadvantage in dealing with the person’s Revenue and Customs affairs.

(2) If HMRC determines that there are any such matters, HMRC must take those matters into account in deciding whether or not to exercise the power concerned in relation to the person.

(3) The Commissioners must publish guidance as to the factors which are relevant to determining whether or not a person is at a particular disadvantage in dealing with the person’s Revenue and Customs affairs for the purposes of this Schedule.

(4) In this paragraph “Revenue and Customs affairs”, in relation to a person by whom a relevant sum is payable, means any affairs of the person which relate to the relevant sum.”—(Mr Gauke.)

Schedule 8, as amended, agreed to.