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Channel Islands and Isle of Man: Taxation

House of Lords written question – answered on 1st May 2002.

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Photo of Lord Pearson of Rannoch Lord Pearson of Rannoch Conservative

asked Her Majesty's Government:

Whether the Channel Islands and the Isle of Man are free to arrange their own tax regimes.

Photo of Lord McIntosh of Haringey Lord McIntosh of Haringey Deputy Chief Whip (House of Lords), HM Household, Captain of the Queen's Bodyguard of the Yeomen of the Guard (HM Household) (Deputy Chief Whip, House of Lords)

Legislation on taxation in the Crown dependencies has always taken the form of laws enacted by the legislatures of the Crown dependencies. All primary legislation passed by those legislatures requires the assent of the Queen in Council.

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