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Schedule 23 — Air passenger duty

Part of “Group 12 — Caravans – in the House of Commons at 10:14 pm on 3rd July 2012.

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Photo of Alan Reid Alan Reid Liberal Democrat, Argyll and Bute 10:14 pm, 3rd July 2012

My hon. Friend mentioned the controlled foreign companies regime. I support the Government’s efforts to ensure that all the tax that must be paid in the UK is paid in the UK, but, as he knows, concern has been expressed about the possibility that by introducing these rules the Government will inadvertently harm small developing countries which may lose tax revenue. I hope that they will ensure that there is no such side effect.