New Clause 5: Finance Bill
New Clause 5 - Tax Compliance Reporting
(1) Within six months of the passage of this Act, the Chancellor of the Exchequer must carry out an assessment of the impact of sections 31 to 34 and Schedule 13 of this Act.
(2) The report must consider the capacity and ability of HMRC to enforce compliance with the measures contained  in sections 31 to 34 and Schedule 13 of this Act, including  setting out staffing arrangements within HMRC's Customer Compliance Group for undertaking enforcement work relating to sections 31 to 34 and Schedule 13 of this Act.”—(Sarah Olney.)