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Mr. Hinchliffe
To ask the Chancellor of the Exchequer if he plans to amend the designation of the Dublin docks area as a high-tax area for the purposes of the controlled foreign companies' legislation.
Mr. Lilley
The Inland Revenue maintains and publishes a list of countries, some of which are qualified in respect of particular provisions in their law, in which companies can operate without coming within the controlled foreign companies legislation. That list is kept under review and updated when necessary in the light of changes is the tax provisions of other countries.