HC Deb 10 June 2002 vol 386 c843W
Mr. Blizzard

To ask the Chancellor of the Exchequer what assessment he has made of the effect on double taxation treaties of disallowing the discounting of financial costs against the supplementary charge on oil and industry corporation tax. [58744]

Dawn Primarolo

The supplementary charge should be creditable under most of the UK's double taxation agreements, but this is ultimately a matter for our treaty partners.

Mr. Pollard

To ask the Chancellor of the Exchequer what plans he has to extend the reduction in corporation tax to small companies that trade as unincorporated businesses; and if he will make a statement. [60245]

Dawn Primarolo

I refer my hon. Friend to the answer I gave to the Member for Huntingdon (Mr. Djanogly) on 20 May 2002, Official Report, column 2624W.

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