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Serious Crime Bill [HL]

My Lords, that is not necessarily so, because one of the difficult aspects of putting this legislation together is that various agencies will be responsible for different areas of activity commensurate with their own limitations. When one reads the legislation, one must look at the purpose which is likely to be addressed by this agency—that is, HMRC—what its function is and, therefore, how it will be used. One then looks at the codes of practice which apply quite directly to each. I am happy to look again at whether the code of practice needs to be refined. I do not believe that the codes as they are currently structured need such definition, but I am happy to write to the noble Baroness if, on mature reflection, we reach the view that something may need to be changed. I do not believe that that will be necessary, but I am happy to see whether my assumption is correct.