House of Lords written statement – made at on 19 July 2006.
Lord Goldsmith
Attorney General, Law Officers' Department, Attorney General (Law Officers)
During the passage of the Serious Organised Crime and Police Act 2005 (Official Report, Commons Standing Committee D, 13/1/05; col. 130) and the Commissioners for Revenue and Customs Act 2005 (Hansard, Commons, 7/2/05; col. 615) statements were made that certain powers available to the Revenue and Customs Prosecutions Office (RCPO) would not be used in respect of tax offences until the outcome of the consideration of these powers by the current review of HM Revenue and Customs' powers.
Those powers are contained in Part 2 of the Serious Organised Crime and Police Act 2005, which came into force on
As the powers are for RCPO to use, the issue for the review of HMRC's powers to consider was the guidance that was available to HMRC staff when a prosecutor had authorised the use of the powers by an officer of HMRC. The review has looked atthat guidance and, following minor changes, has approved it.
The Paymaster General and I agree that the powers contained in Part 2 of the Serious Organised Crime and Police Act 2005 are now available for use by RCPO in respect of tax offences.
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