§ Mr. Neil HamiltonTo ask the Chancellor of the Exchequer, pursuant to his answer to the hon. Member for Hazel Grove (Sir T. Arnold) of 27 March,Official Report, column 431, on determining the difference between tax planning and tax avoidance by what means he determines the intention of Parliament; and if this is indistinguishable from the intention of Her Majesty's Government. [17680]
§ Sir George YoungIn deciding whether to legislate to counter tax avoidance, the Government will consider all the implications, including the apparent artificiality and the extent of the tax potentially at risk, of a particular scheme. Any proposed legislation is open to scrutiny by Parliament, whose intentions are reflected in the statutory provisions as finally enacted.