§ Sir Teddy TaylorTo ask the Secretary of State for the Home Department under what legislative powers he has advised the authorities in Guernsey that they cannot alter Section 201 of their income tax law; and if he will make a statement on the powers of HM Government in relation to taxes levied in the Channel Islands. [96849]
§ Mr. Mike O'BrienThere are regular discussions between United Kingdom officials and the authorities in the Crown Dependencies on matters of mutual interest. I understand that the Guernsey authorities do not now propose to amend Section 201 of the Income Tax (Guernsey) Law 1975. All primary legislation passed by the Channel Island legislatures requires the Assent of the Queen in Council.