‘(1) The condition in this section is met when—

(a) HMRC Commissioners have carried out a review in accordance with the provisions of this section, and

(b) the Chancellor of the Exchequer has laid a report of that review before the House of Commons.

(2) The review by the Commissioners under this section must consider—

(a) the staff requirements for implementation of the provisions of this Act,

(b) the extent to which provision has been made to meet those requirements;

(c) the information technology requirements for implementation of the provisions of this Act, and

(d) the level of certainty about the meeting of the requirements considered in accordance with paragraph (c).

(3) The review shall have regard to information provided by the Treasury and the Secretary of State about the likely outcome of negotiations between the United Kingdom Government and the European Union.’—

This new clause requires HMRC to provide an assessment of the staffing and IT requirements for implementing the provisions of the Bill, and the prospects of those requirements being met prior to commencement of the main provisions of the Bill.

Brought up, and read the First time.

Question put, That the clause be read a Second time.

The Committee divided:

Ayes 9, Noes 10.

Question accordingly negatived.

New Clause 13