HL Deb 01 May 2002 vol 634 c99WA
Lord Pearson of Rannoch

asked Her Majesty's Government:

Whether the Channel Islands and the Isle of Man are free to arrange their own tax regimes. [HL3996]

Lord McIntosh of Haringey

Legislation on taxation in the Crown dependencies has always taken the form of laws enacted by the legislatures of the Crown dependencies. All primary legislation passed by those legislatures requires the assent of the Queen in Council.

Lord Pearson of Rannoch

asked Her Majesty's Government:

How they react to the letter of 12 April from the President of the Jersey Policy and Resources Committee, Senator Horsfall, to the Paymaster General on the European Union Code of Conduct on Business Taxation. [HL3997]

Lord McIntosh of Haringey

The report of the Code of Conduct Group on Business Taxation to the ECOFIN Council on 29 November 1999 lists 66 tax measures in European Union member states and their dependent or associated territories which are considered to have harmful features. Four of these are in Jersey. The United Kingdom wishes to see the harmful aspects of all 66 measures removed.