THE STICKY QUESTION of HMRC powers came under the scrutiny of the Public Bill Committee during its twelfth sitting. Introducing clause 85 'Search warrants' John Healey said that it would ensure that a search warrant granted in England and Wales to HMRC under the Police and Criminal Evidence Act
s 8 could be executed in Scotland once endorsed by a Scottish court. He said that the clause did 'not provide HMRC with new powers but allows existing provisions to be used appropriately'. He said it also provided 'greater clarity regarding which provisions can be used and which safeguards apply'. It would therefore benefit not only HMRC but also citizens and the courts.
Mr Healey pointed out that the situation in Northern Ireland is 'different in that suitable provisions already exist'.
It was suggested by the Opposition that these measures would give HMRC powers similar...
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