Advisers and Banks (Hansard, 20 February 1990)

HC Deb 20 February 1990 vol 167 c698W 698W

§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer if he plans to extend section 20 of the Taxes Management Act to cover professional advisers and banks located in the Channel Islands, Isle of Man and Gibraltar.

§ Mr. Lilley
No. Those territories have their own tax administrations.