§ Mr. Rifkind
asked the Chancellor of the Exchequer whether information disclosed to the competent authorities of 230W other EEC States under existing bilateral agreements for the relief of double taxation to which Part XVIII of the Income and Corporation Taxes Act 1970 applies provides for the use of that information by the receiving State for purposes other than taxation or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing of a tax assessment.
§ Mr. Robert Sheldon
, pursuant to his reply [Official Report, 15th May 1978; Vol 950, c. 70], gave the following information
The agreements vary to some extent but at the widest they limit the exchange of information to that necessary for carrying out the law relating to the taxes which are the subject of the relevant agreement. They also limit the disclosure of information received under the agreement to persons, including a court or administrative body, concerned with the assessment or collection of or a prosecution in respect of or the determination of appeals in relation to those taxes.