§ Mr. Lilley
To ask the Chancellor of the Exchequer what arrangements exist for the exchange of information on tax avoidance between the Belgian tax authorities and the Inland Revenue. 
§ Dawn Primarolo
[holding answer 12 January 1998]: Exchanges of information between the Belgian tax authorities and the Inland Revenue are made under the EC Mutual Assistance Directive (No. 77/799/EEC) and the UK Double Taxation Agreement with Belgium (Statutory Instrument 1987 No. 2053).