§ Mr. Malcolm BruceTo ask the Chancellor of the Exchequer if he will amend United Kingdom tax law to ensure that United Kingdom beneficiaries of overseas trusts are liable to United Kingdom taxes; and if he will make a statement. [19754]
§ Mr. Gordon Brown[holding answer 10 December 1997]: I refer the hon. Member to the reply given to the right hon. Member for Hitchen and Harpenden (Mr. Lilley) on 10 December 1997, Official Report, columns 575–76.