DISCLOSURE OF INFORMATION (Hansard, 20 May 1986)

§ Mr. Major

I beg to move amendment No. 90, in page 62, line 9, at end insert— '(A) In relation to persons who are carrying on or have carried on a trade, profession or vocation income from which is chargeable to tax under Case I or II of Schedule D, disclosure under subsection (1) above relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of the trade, profession or vocation, but sufficient information may also be given to identify the persons concerned.'. The amendment restricts the information which the Inland Revenue is authorised to disclose to the Department about a self-employed person. It may disclose information only about the commencement or cessation of self-employment, but may also give sufficient information to identify such a person. In Committee, my hon. Friend the Member for Bristol, North-West (Mr. Stern) mentioned this matter. I accepted the principle of his argument, but I declined to accept the amendment, as it was technically deficient. This amendment is not technically deficient and it meets the commitment that I gave in Committee.

§ Mr. Stern

I am grateful to my hon. Friend for tabling this amendment, which exactly meets the substance of our discussions in Committee. I congratulate him on achieving a record, in that this is the first time in any social security legislation that the powers given to officers of the Inland Revenue to breach their oaths have been discussed on the Floor of the House. It is a notable occasion, and I encourage my hon. Friend and his ministerial colleagues to mention such matters much more frequently.

I also congratulate my hon. Friend because I am sure that the sigh of relief which will go up from the self-employed and from people involved in trades, businesses and professions because of the amendment will be heartfelt and long-standing.