text_body: --- MOTION EFFECT ---
  1) On the second anniversary of the coming into force of this Act in accordance with section 51(1) the Chancellor of the Exchequer shall establish a working group under an independent chairman which shall report on the operation of Her Majesty's Revenue and Customs.
  
  (2) The Chairman of the working group established under subsection (1) shall not be a Commissioner for Her Majesty's Revenue and Customs or an officer of Revenue and Customs or of Her Majesty's Treasury.
  
  (3) A report under subsection (1) shall include assessments ofâ
  
  (a) the performance of Her Majesty's Revenue and Customs since its establishment,
  
  (b) the direct costs of effecting the merger,
  
  (c) the direct cost savings achieved by the merger,
  
  (d) whether efficiency gains have been achieved as a result of the establishment of the single revenue authority including, but not restricted to, the effects of the merger on the tax yield,
  
  (e) the overall compliance burden, including the impact on day-to-day customer service and the experience of taxpayers in dealing with the single revenue authority,
  
  (f) the performance of Her Majesty's Revenue and Customs in the area of information technology and data systems,
  
  (g) the working relationship between Her Majesty's Revenue and Customs and Her Majesty's Treasury including, but not restricted to, the adequacy of arrangements for accountability,
  
  (h) the performance of the Revenue and Customs Prosecutions Office including, but not limited to, a cost-benefit analysis,
  
  (i) the work undertaken preparatory to the merger, and
  
  (j) any other area that the chairman of the working group deems appropriate.
  
  (4) But a report under subsection (1) shall not be expected to include any assessment ofâ
  
  (a) the annual performance of the Commissioners for Revenue and Customs in discharging their responsibilities as tax administrators and collectors, except in so far as these have been affected by the merger, or
  
  (b) any matter (whether relating to value for money or otherwise) that would fall to be considered by the Comptroller and Auditor General in the course of annual audit.
  
  (5) A report under subsection (1) shall be completed within twelve months and shall be laid before the House of Commons and published.
  
  (6) In this section "the merger" means the merger between the Commissioners of Inland Revenue and the Commissioners of Customs and Excise.'.
  
  <p>I beg to move, That the clause be read a Second time.</p>
  
  <p><i>Question put,</i> That the clause be read a Second time:&#8212;</p>
  
  <p><i>The House divided:</i> Ayes 128, Noes 246.</p>
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  