To ask the Chancellor of the Exchequer whether any offence involving the unauthorised disclosure of information from tax returns is subject to prosecution under the Finance Act 1989 if the offence is committed in another country; and whether a prosecution would take place in the United Kingdom or the country where the offence is committed.
I regret that it has not been possible to provide a substantive answer before the summer recess. I shall write to the hon. Member shortly and place a copy of the letter in the Library.
To ask the Chancellor of the Exchequer (1) what was the average gross income from interest, dividends, trust income and annuities entered under section C of Inland Revenue form 12 FR by taxpayers completing these forms in the latest year for which figures are available;(2) what were the average earnings and benefits for the most recent year available of taxpayers completing Inland Revenue Tax returns 12 FR.
[holding answer 26 July 1993]: I regret that the information requested is not available.