§ Mr. Heathcoat-AmoryTo ask the Chancellor of the Exchequer (1) what is the backlog of information to be provided by the Inland Revenue about the affairs of named United Kingdom taxpayers requested by the Belgian tax authorities; [108375]
(2) what arrangements exist for the provision of information by the Inland Revenue about the tax affairs of United Kingdom taxpayers to the Belgian tax authorities; and under what powers this is done. [108376]
§ Dawn Primarolo[holding answer 3 February 2000]: Inland Revenue procedures for dealing with requests for information received from other fiscal authorities are set out in the report of the National Audit Office "Exchange of Information on Direct Taxation within the European Union" of November 1997. A copy of this report is available in the Library of the House. The UK exchanges taxpayer information under the provisions of the EC Mutual Assistance Directive, as given effect under section 77, Finance Act 1978, and under the terms of the Double Taxation Agreement with Belgium, as given effect under section 788, Income and Corporation Taxes Act 1988.