§ Harry Cohen
To ask the Chancellor of the Exchequer what steps his Department has taken to ensure that British companies spending money on corrupt practices overseas are not able to claim such expenditure as legitimate business expenses for tax purposes. 
§ Dawn Primarolo
The Government are committed to their responsibilities under the OECD Convention of the Bribery of Foreign Officials in International Business transactions. Section 577A of the Income and Corporation 407W Taxes Acts 1988 denies tax relief for any payment, the making of which constitutes the commission of a criminal offence. This effectively denies relief for any bribery which is contrary to the Prevention of Corruption Acts.