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Borders, Citizenship and Immigration Bill [HL]

Does the existing legislation also include the Commissioners for Revenue and Customs Act 2005? I was looking at that the other day, as quite a lot of the detail in this Bill relates to it. A huge amount of clauses seem to be relevant to the powers that are being passed over, but the detail does not appear in this Bill. There are no amendments down for Clause 17—there is just the stand part—but the noble Lord, Lord Avebury, has already raised his concern about this aspect of the information that is likely to be passed and the exceptions to that. Will the Minister go a little more deeply into what information this is likely to be and its disclosure? First, the information will be held—it is another situation where we will have a database with a lot of personal information held on it—and, secondly, it will be used on an evidential basis if that is required. The noble Lord, Lord Avebury, might want to expand on his comments. These two clauses carry quite a lot of implications for people who find themselves brought up short by an officer of Revenue and Customs.