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Saving Gateway Accounts Bill

This amendment seeks to allow one of HMRC’s duties under the Bill—that of issuing notes of eligibility to all eligible persons—to be performed by a third party on behalf of the commissioners. I am pleased to reassure the noble Baroness that such an amendment is not necessary. Existing legislation in the Commissioners for Revenue and Customs Act 2005 allows the commissioners to delegate certain functions to a third party. The Act gives powers to the commissioners, under Section 12, to make arrangements for the conduct of their proceedings; under Section 14, to delegate their functions to any other persons; and, under Section 9, to do anything, including entering into a contract, that is necessary, expedient, incidental or conducive to the exercise of their functions. This power to delegate would apply to any of the duties conferred on the commissioners by this Bill once it is passed, including the duty to issue notices of eligibility. So the flexibility which the noble Baroness seeks already exists under separate legislation. I hope that in the light of this the noble Baroness will seek leave to withdraw the amendment.