HC Deb 27 March 2000 vol 347 c185

Resolved, That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain provision for giving effect to arrangements made with the government of any territory outside the United Kingdom with a view to the exchange of information necessary for carrying out—

  1. (a) the domestic laws of the United Kingdom concerning income tax, capital gains tax, corporation tax in respect of income and chargeable gains and inheritance tax; and
  2. (b) the laws of the territory to which the arrangements relate concerning any taxes imposed by the laws of that territory which are of a similar character to those taxes, or are chargeable on or by reference to death or gifts inter vivos.