§ Mr. Kilfedderasked the Secretary of State for Northern Ireland how many companies operating in Northern Ireland which are assisted by the Northern Ireland Finance Corporation or the Northern Ireland Government pay taxation to the Government in London and not to the Department of Finance in Northern Ireland.
§ Mr. Merlyn ReesUnder the Northern Ireland Constitution Act 1973, as under the 1920 Constitution, corporation tax is the responsibility of the United Kingdom authorities, irrespective of whether a company has received assistance from public funds.