HC Deb 12 March 1998 vol 308 c323W
Mr. Gibb

To ask the Chancellor of the Exchequer what are the aims and objects of the EU Code of Conduct Group established by ECOFIN. [34031]

Mrs. Liddell

The purpose of the Code of Conduct Group is to assess harmful tax measures which may fall within the scope of the Code of Conduct. The Code itself, which covers business taxation, is designed to curb harmful direct tax measures which may affect in a significant way the location of business in the European Community.

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