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by introducing a requirement that there must be reasonable cause to believe that the documents to be produced are "likely to be relevant" for the purposes of the investigation.
The Administration believes the amendments proposed will achieve the twin objects of-
introducing court control where it is appropriate; and
ensuring that ICAC investigations can continue to be undertaken effectively and in confidence.
The Committee Stage amendments to clause 5 of the Bill relate to new section 13A of the Prevention of Bribery Ordinance. That section would have enabled any ICAC investigating officer to make an application to the High Court for an order requiring the Commissioner of Inland Revenue to produce to the ICAC material held by him. The proposed amendments limit the persons who may make such an application; provide that applications lie to the High Court in chambers; and set out further guidelines to the court in deciding whether it is in the public interest to make such an order.
Further amendments to clause 5 are proposed in the form of a new section 13C. This new section reflects the concern, expressed by the Hon Eric Li, that confidential information about a taxpayer that is held by the Commissioner of Inland Revenue may be obtained by the ICAC and publicly revealed in a subsequent prosecution. I wish to emphasise here that the Bill will permit the disclosure of Inland Revenue information obtained by the ICAC only for the purposes of proceedings relating to, or any prosecution of an offence, under the Prevention of Bribery Ordinance. I can assure Members that the information may not be otherwise disclosed.
The proposed new section 13C will apply where it is intended to use such information for those purposes. It will enable the taxpayer, and the person who may have supplied the information to the Commissioner of Inland Revenue, to apply to the court for an order preventing the identity of the taxpayer from being publicly revealed. The court, when deciding whether to make such an order, will be required to consider whether the public interest in the publication of such information is outweighed by the privacy and confidentiality of the information, the prejudice that might result from publication, and the public interest in preserving the secrecy of tax information. This approach is, I suggest, a good way of dealing with the competing interests at stake, and I am grateful to the Hon Eric Li for drawing attention to the problem and in assisting in finding a solution.