§ Mr. McQuarrieasked the Chancellor of the Exchequer whether there exists a double taxation relief arrangement relating to taxes on income between the United Kingdom and Gibraltar; and if he will make a statement.
§ Mr. MooreThere is no arrangement of this kind. However, the domestic tax laws of both the United Kingdom and Gibraltar contain provisions for unilateral relief in respect of tax paid in the other country on income arising there and flowing to their residents.