§ Mr. Rifkindasked the Chancellor of the Exchequer to whom Commissioners of Inland Revenue or an authorised officer of the commissioners may at present disclose information of the type referred to by Clause 62 of the Finance Bill.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 2nd May 1978; Vol. 949, c. 104–5], gave the following information:
The information which Clause 62 would enable the Inland Revenue to disclose to the competent authorities of the other member countries of the EEC is very largely information which they are able already to disclose to the competent 195W authorities of the countries with which the United Kingdom has agreements for the relief of double taxation to which Part XVIII of the Income and Corporation Taxes Act 1970 applies. The United Kingdom has such agreements with all the other EEC member countries.