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answer text |
<p>Under clause 7, Treasury reserve the power to specify the type of information to
be collected and how it will be requested. Once in force, clause 7 creates a function
for HMRC to seek to collect data. Therefore, HMRC officials will be required to seek
to collect the data. Businesses, on the other hand, will only have to provide the
data on a voluntary basis.</p><p>The provision of the information under clause 8 will
not be voluntary provided it meets criteria within the clause and is not subject to
breaching any restrictions under the Commissioners for Revenue and Customs Act 2005,
the Data Protection Acts and the Investigatory Powers Act 2016.</p>
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