§ 19. Mr. HardyTo ask the Chancellor of the Exchequer what total payments have been made in each of the last four years to cover return of advance corporation tax or other taxes on dividends or interests to companies or businesses which are either owned by, or are in the control of, foreign Governments under the sovereign immunity arrangement; and in which OECD countries the rates are more favourable to businesses.
§ Mr. DorrellSovereign immunity from taxation is accorded only to foreign sovereigns and Governments; it does not apply to companies or other separate entities. I regret that I am not clear what information is requested in the second part of the question.