HL Deb 08 March 1999 vol 598 cc2-3WA
Lord Barnett

asked Her Majesty's Government:

Further to the Written Answer by the Lord Williams of Mostyn on 17 February (WA 78), under which specific paragraph between paragraphs 1497 and 1513 of Cmnd 5460 they would be justified in implementing anti-tax avoidance measures in relation to the Channel Islands and the Isle of Man; and whether the last sentence of paragraph 1513 would apply in such circumstances; and whether they would have "the right in the last resort to legislate for the Islands'. [HL1301]

Lord Williams of Mostyn

The Royal Commission on the Constitution took the view that it was not practicable to define an area of domestic affairs in which the autonomy of the Channel Islands and Isle of Man should be absolute (Cmnd 5460, paragraph 1499). Any exercise of the United Kingdom's paramount powers would be considered in the light of paragraphs 1499 to 1513 as a whole; the relevance of particular passages would depend upon the specific circumstances obtaining.