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Procedure (Exchange Of Information Between United Kingdom And Other States Or Territories)

Volume 403: debated on Monday 14 April 2003

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That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may include provision about—

  • (a) the giving of information in relation to taxation matters, in pursuance of Community obligations, by the Commissioners of Inland Revenue or the Commissioners of Customs and Excise to tax authorities of other member States;
  • (b) arrangements for the exchange of information relevant to the administration or enforcement of the tax laws of the United Kingdom and the territory to which the arrangements relate.