§ Mr. Wigley
To ask the Chancellor of the Exchequer if he will bring forward proposals to amend the Finance Act 1981 to prevent the use of company ownership transfers from the United Kingdom to tax havens as a means of avoiding liability for capital gains tax and maintaining the possibility of recovering outstanding tax on United Kingdom dividends at a later stage.19W
§ Mr. Dorrell
I have noted this suggestion. There are existing provisions in this area, which were strengthened in 1991, but I will be glad to review their effectiveness in the light of any particular transaction which the hon. Member has in mind.