§ Mr. GibbTo ask the Chancellor of the Exchequer, pursuant to his oral statement of 9 December 1998,Official Report, column 396, if he will make a statement on his definition of a harmful tax measure. [64024]
§ Dawn Primarolo[holding answer 15 December 1998]: The Code of Conduct, which was adopted by the Council of Finance Ministers on 1 December 1997, sets out the criteria against which potentially harmful tax measures should be assessed. The Code of Conduct was published in the Official Journal of the European Communities on 6 January 1998. This journal is available from the House of Commons Library.