HL Deb 22 June 1999 vol 602 c71WA
Lord Pearson of Rannoch

asked Her Majesty's Government:

Whether they or the European Union have the power to impose legislation, including tax measures, on the Channel Islands or the Isle of Man, without the consent of (a) the Islands' executives, or (b) the Islanders themselves. [HL2939]

Lord Williams of Mostyn

Paragraphs 1497 to 1513 of the Report of the Royal Commission on the Constitution (Cmnd 5460) set out the limited circumstances in which, in its view, the United Kingdom would be justified in using its paramount powers to legislate for the Islands without their consent. Legislation on taxation matters has always taken the form of laws enacted by the Island legislatures. The Channel Islands and Isle of Man are not subject to European Union instruments on taxation.