HC Deb 05 March 2003 vol 400 c1046W
Mr. Laws

To ask the Chancellor of the Exchequer if he will make it his policy to remove tax relief on corrupt payments and bribes made by companies to secure(a) export orders and (b) domestic orders; and if he will make a statement. [100390]

Dawn Primarolo

Section 577A of the Taxes Act 1988 provides that, when computing taxable profits, a business is not allowed relief for expenditure incurred on a payment if the making of that payment constitutes a criminal offence in the UK, or would do so if the payment were made in the UK.