asked the Chancellor of the Exchequer if an agreement exists between the United Kingdom and Switzerland whereby normal Swiss bank secrecy is raised in cases of United Kingdom tax fraud by British taxpayers; and if he will make a statement.

Article XX of the Convention between the United Kingdom and Switzerland for the avoidance of double taxation with respect to taxes on income provides for the exchange of information necessary for carrying out the Convention in relation to these taxes, but makes no mention of the circumstances referred to by the hon. Member.