§ Mr. HumeTo ask the Chancellor of the Exchequer if he will make a statement indicating whether there have been any reviews of, or amendments to, the Treasury or Inland Revenue's interpretation of functions of a governmental nature covered by article 18(I) of the double taxation agreement with the Republic of Ireland; and if he will detail the date, content and status of any guidelines issued to Inland Revenue officials on such interpretation on and since the introduction of the double Taxation Agreement.
§ Mr. Norman Lamont[holding answer 18 April 1989]: There have been no reviews. The article concerned is common in form to many of our double taxation agreements and guidelines on it have been available for many years to officials. Any matters of particular difficulty are handled centrally.
§ Mr. HumeTo ask the Chancellor of the Exchequer if he will make a statement listing the functions of a governmental nature covered by article 18(1) of the double taxation agreement between the United Kingdom and the Republic of Ireland.
§ Mr. Norman Lamont[holding answer 18 April 1989]: Where services are rendered directly to the Government or 600W a local authority they are considered to involve the discharge of functions of a governmental nature. Where, however, services are rendered by employees to an agency, board or other statutory body, they are considered to render services to that agency, board or statutory body and not to the Government or a local authority.