COMMONS AMENDMENT (Hansard, 25 October 1990)

§ Lord Fraser of Carmyllie

My Lords, I beg to move that the House do agree with the Commons in their Amendment No. 10. Clause 1(2) provides that the Inland Revenue shall include in the information it makes available to the public any matter which I have required it to note under various provisions of Part I. Clause 1(4) includes provision for such markings to be made where a body has failed to provide a copy of its explanatory document; Clause 4(8) where a body has failed to prepare annual accounts; Clause 4(12) for failure to provide copies of accounts or to inform an inquirer of its accounting reference date; and, under Clause 6(11), where penalties have been imposed by the court following mismanagement by the charity.

In all these instances, the charity will have failed to comply with some requirement of the Bill and it seems appropriate that the public should have that information.

Strong concern was expressed in another place that where interim measures were taken notwithstanding such a failure, it will be inappropriate to instruct the Revenue to note at that time the record until the court is satisfied that there has been misconduct or mismanagement. The Government decided on further consideration that under Clause 5(2) it would be inappropriate to instruct a marking, as a person under interim suspension may be considered at that stage as being merely under suspicion.