§ Mr. Maxtonasked the Chancellor of the Exchequer if he will list his powers to levy income tax on the salaries of United Kingdom-based employees of the Commission of the European Communities and of the European Assembly; and, if different powers relate to different grades and nationalities, respectively, if he will include the differences in those powers.
§ Mr. Moore[pursuant to his reply, 26 March 1984]: Under the protocol on the privileges and immunities of the European Communities, which has direct legal effect in the United Kingdom, the salaries paid to officials and other servants of the Commission and the Assembly are exempt from national taxation regardless of grade or nationality, but liable to Community taxation.