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15 Income Tax (Minor Personal Allowances)

Volume 130: debated on Monday 21 March 1988

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Question put,

That—
  • (1) Sections 258, 263 and 264 of the Income and Corporation Taxes Act 1988 (housekeeper allowance, dependent relative allowance and son's or daughter's allowance) shall not have effect for the year 1988–89 or any subsequent year of assessment.
  • (2) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 203 of that Act (pay as you earn) before 15th June 1988.
  • And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Lawson.]

    The House divided: Ayes 334, Noes 228.

    Division No. 219]

    [10.30 pm

    AYES

    Adley, RobertDorrell, Stephen
    Aitken, JonathanDouglas-Hamilton, Lord James
    Alexander, RichardDover, Den
    Alison, Rt Hon MichaelDunn, Bob
    Allason, RupertDurant, Tony
    Amess, DavidEggar, Tim
    Amos, AlanEmery, Sir Peter
    Arbuthnot, JamesEvans, David (Welwyn Hatf'd)
    Arnold, Jacques (Gravesham)Evennett, David
    Arnold, Tom (Hazel Grove)Fairbairn, Nicholas
    Ashby, DavidFallon, Michael
    Aspinwall, JackFarr, Sir John
    Atkins, RobertFavell, Tony
    Baker, Rt Hon K. (Mole Valley)Fenner, Dame Peggy
    Baker, Nicholas (Dorset N)Field, Barry (Isle of Wight)
    Baldry, TonyFookes, Miss Janet
    Banks, Robert (Harrogate)Forman, Nigel
    Batiste, SpencerForsyth, Michael (Stirling)
    Beaumont-Dark, AnthonyForth, Eric
    Bellingham, HenryFowler, Rt Hon Norman
    Bendall, VivianFranks, Cecil
    Bennett, Nicholas (Pembroke)Freeman, Roger
    Benyon, W.French, Douglas
    Bevan, David GilroyFry, Peter
    Biffen, Rt Hon JohnGale, Roger
    Biggs-Davison, Sir JohnGardiner, George
    Blackburn, Dr John G.Gill, Christopher
    Blaker, Rt Hon Sir PeterGilmour, Rt Hon Sir Ian
    Bonsor, Sir NicholasGlyn, Dr Alan
    Bottomley, PeterGoodhart, Sir Philip
    Bottomley, Mrs VirginiaGoodlad, Alastair
    Bowden, A (Brighton K'pto'n)Goodson-Wickes, Dr Charles
    Bowden, Gerald (Dulwich)Gorman, Mrs Teresa
    Bowis, JohnGorst, John
    Boyson, Rt Hon Dr Sir RhodesGow, Ian
    Braine, Rt Hon Sir BernardGower, Sir Raymond
    Brandon-Bravo, MartinGrant, Sir Anthony (CambsSW)
    Brazier, JulianGreenway, Harry (Ealing N)
    Bright, GrahamGreenway, John (Ryedale)
    Brittan, Rt Hon LeonGregory, Conal
    Brooke, Rt Hon PeterGriffiths, Sir Eldon (Bury St E')
    Brown, Michael (Brigg & Cl't's)Griffiths, Peter (Portsmouth N)
    Browne, John (Winchester)Grist, Ian
    Buchanan-Smith, Rt Hon AlickGround, Patrick
    Buck, Sir AntonyGrylls, Michael
    Budgen, NicholasHamilton, Hon Archie (Epsom)
    Burns, SimonHamilton, Neil (Tatton)
    Burt, AlistairHampson, Dr Keith
    Butcher, JohnHanley, Jeremy
    Butler, ChrisHannam, John
    Butterfill, JohnHargreaves, A. (B'ham H'll Gr')
    Carlisle, John, (Luton N)Hargreaves, Ken (Hyndburn)
    Carlisle, Kenneth (Lincoln)Harris, David
    Carrington, MatthewHawkins, Christopher
    Carttiss, MichaelHayes, Jerry
    Cash, WilliamHayhoe, Rt Hon Sir Barney
    Channon, Rt Hon PaulHayward, Robert
    Chapman, SydneyHeath, Rt Hon Edward
    Chope, ChristopherHeathcoat-Amory, David
    Churchill, MrHeddle, John
    Clark, Hon Alan (Plym'th S'n)Heseltine, Rt Hon Michael
    Clark, Dr Michael (Rochford)Hicks, Mrs Maureen (Wolv' NE)
    Clark, Sir W. (Croydon S)Higgins, Rt Hon Terence L.
    Clarke, Rt Hon K. (Rushcliffe)Hind, Kenneth
    Colvin, MichaelHogg, Hon Douglas (Gr'th'm)
    Conway, DerekHolt, Richard
    Coombs, Anthony (Wyre F'rest)Hordern, Sir Peter
    Coombs, Simon (Swindon)Howard, Michael
    Cope, JohnHowarth, Alan (Strat'd-on-A)
    Cormack, PatrickHowarth, G. (Cannock & B'wd)
    Cran, JamesHowell, Ralph (North Norfolk)
    Critchley, JulianHughes, Robert G. (Harrow W)
    Currie, Mrs EdwinaHunt, David (Wirral W)
    Davies, Q. (Stamf'd & Spald'g)Hunt, John (Ravensbourne)
    Davis, David (Boothferry)Hunter, Andrew
    Day, StephenHurd, Rt Hon Douglas
    Devlin, TimIrvine, Michael
    Dickens, GeoffreyIrving, Charles

    Jack, MichaelPatnick, Irvine
    Jackson, RobertPatten, John (Oxford W)
    Janman, TimPattie, Rt Hon Sir Geoffrey
    Jessel, TobyPawsey, James
    Johnson Smith, Sir GeoffreyPeacock, Mrs Elizabeth
    Jones, Gwilym (Cardiff N)Porter, Barry (Wirral S)
    Jones, Robert B (Herts W)Porter, David (Waveney)
    Jopling, Rt Hon MichaelPortillo, Michael
    Kellett-Bowman, Dame ElainePowell, William (Corby)
    King, Roger (B'ham N'thfield)Price, Sir David
    Kirkhope, TimothyRaffan, Keith
    Knapman, RogerRaison, Rt Hon Timothy
    Knight, Greg (Derby North)Rathbone, Tim
    Knight, Dame Jill (Edgbaston)Redwood, John
    Knowles, MichaelRenton, Tim
    Knox, DavidRhodes James, Robert
    Lamont, Rt Hon NormanRhys Williams, Sir Brandon
    Lang, IanRiddick, Graham
    Latham, MichaelRidley, Rt Hon Nicholas
    Lawrence, IvanRidsdale, Sir Julian
    Lawson, Rt Hon NigelRoberts, Wyn (Conwy)
    Lee, John (Pendle)Roe, Mrs Marion
    Leigh, Edward (Gainsbor'gh)Rossi, Sir Hugh
    Lennox-Boyd, Hon MarkRost, Peter
    Lester, Jim (Broxtowe)Rowe, Andrew
    Lightbown, DavidRumbold, Mrs Angela
    Lilley, PeterRyder, Richard
    Lloyd, Sir Ian (Havant)Sackville, Hon Tom
    Lloyd, Peter (Fareham)Sainsbury, Hon Tim
    Lord, MichaelSayeed, Jonathan
    Luce, Rt Hon RichardScott, Nicholas
    Lyell, Sir NicholasShaw, David (Dover)
    McCrindle, RobertShaw, Sir Giles (Pudsey)
    Macfarlane, Sir NeilShaw, Sir Michael (Scarb')
    MacGregor, Rt Hon JohnShelton, William (Streatham)
    MacKay, Andrew (E Berkshire)Shephard, Mrs G. (Norfolk SW)
    Maclean, DavidShepherd, Colin (Hereford)
    McLoughlin, PatrickShepherd, Richard (Aldridge)
    McNair-Wilson, M. (Newbury)Shersby, Michael
    McNair-Wilson, P. (New Forest)Sims, Roger
    Madel, DavidSkeet, Sir Trevor
    Major, Rt Hon JohnSmith, Tim (Beaconsfield)
    Malins, HumfreySoames, Hon Nicholas
    Mans, KeithSpeed, Keith
    Maples, JohnSpeller, Tony
    Marland, PaulSpicer, Sir Jim (Dorset W)
    Marshall, John (Hendon S)Spicer, Michael (S Worcs)
    Marshall, Michael (Arundel)Squire, Robin
    Martin, David (Portsmouth S)Stanbrook, Ivor
    Mates, MichaelSteen, Anthony
    Maude, Hon FrancisStern, Michael
    Maxwell-Hyslop, RobinStevens, Lewis
    Mayhew, Rt Hon Sir PatrickStewart, Allan (Eastwood)
    Mellor, DavidStewart, Andy (Sherwood)
    Meyer, Sir AnthonyStewart, Ian (Hertfordshire N)
    Miller, HalStokes, John
    Mills, IainStradling Thomas, Sir John
    Miscampbell, NormanSumberg, David
    Mitchell, Andrew (Gedling)Tapsell, Sir Peter
    Mitchell, David (Hants NW)Taylor, Ian (Esher)
    Moate, RogerTaylor, John M (Solihull)
    Monro, Sir HectorTebbit, Rt Hon Norman
    Montgomery, Sir FergusTemple-Morris, Peter
    Moore, Rt Hon JohnThatcher, Rt Hon Margaret
    Morris, M (N'hampton S)Thompson, D. (Calder Valley)
    Morrison, Hon Sir CharlesThompson, Patrick (Norwich N)
    Moss, MalcolmThorne, Neil
    Moynihan, Hon ColinThornton, Malcolm
    Neale, GerrardThurnham, Peter
    Needham, RichardTownend, John (Bridlington)
    Nelson, AnthonyTownsend, Cyril D. (B'heath)
    Neubert, MichaelTracey, Richard
    Newton, Rt Hon TonyTredinnick, David
    Nicholson, David (Taunton)Trippier, David
    Nicholson, Emma (Devon West)Trotter, Neville
    Onslow, Rt Hon CranleyTwinn, Dr Ian
    Oppenheim, PhillipVaughan, Sir Gerard
    Page, RichardWaddington, Rt Hon David
    Paice, JamesWakeham, Rt Hon John
    Parkinson, Rt Hon CecilWaldegrave, Hon William

    Walden, GeorgeWilkinson, John
    Walker, Bill (T'side North)Wilshire, David
    Waller, GaryWolfson, Mark
    Walters, DennisWood, Timothy
    Ward, JohnWoodcock, Mike
    Wardle, Charles (Bexhill)Yeo, Tim
    Warren, KennethYoung, Sir George (Acton)
    Watts, John
    Wheeler, JohnTellers for the Ayes:
    Whitney, RayMr. Robert Boscawen and
    Widdecombe, AnnMr. Tristan Garel-Jones.

    NOES

    Abbott, Ms DianeEastham, Ken
    Adams, Allen (Paisley N)Evans, John (St Helens N)
    Allen, GrahamEwing, Harry (Falkirk E)
    Alton, DavidEwing, Mrs Margaret (Moray)
    Archer, Rt Hon PeterFatchett, Derek
    Armstrong, HilaryFaulds, Andrew
    Ashdown, PaddyFearn, Ronald
    Ashley, Rt Hon JackField, Frank (Birkenhead)
    Ashton, JoeFields, Terry (L'pool B G'n)
    Banks, Tony (Newham NW)Fisher, Mark
    Barnes, Harry (Derbyshire NE)Flannery, Martin
    Barron, KevinFlynn, Paul
    Battle, JohnFoot, Rt Hon Michael
    Beckett, MargaretForsythe, Clifford (Antrim S)
    Beggs, RoyFoster, Derek
    Beith, A. J.Foulkes, George
    Bell, StuartFraser, John
    Benn, Rt Hon TonyGalbraith, Sam
    Bennett, A. F. (D'nt'n & R'dish)Galloway, George
    Bermingham, GeraldGarrett, John (Norwich South)
    Bidwell, SydneyGeorge, Bruce
    Blair, TonyGilbert, Rt Hon Dr John
    Boyes, RolandGodman, Dr Norman A.
    Bradley, KeithGolding, Mrs Llin
    Bray, Dr JeremyGordon, Mildred
    Brown, Gordon (D'mline E)Gould, Bryan
    Brown, Nicholas (Newcastle E)Grant, Bernie (Tottenham)
    Bruce, Malcolm (Gordon)Griffiths, Nigel (Edinburgh S)
    Buchan, NormanGriffiths, Win (Bridgend)
    Caborn, RichardGrocott, Bruce
    Callaghan, JimHattersley, Rt Hon Roy
    Campbell, Menzies (Fife NE)Healey, Rt Hon Denis
    Campbell, Ron (Blyth Valley)Heffer, Eric S.
    Campbell-Savours, D. N.Henderson, Doug
    Canavan, DennisHinchliffe, David
    Carlile, Alex (Mont'g)Hogg, N. (C'nauld & Kilsyth)
    Clark, Dr David (S Shields)Holland, Stuart
    Clarke, Tom (Monklands W)Home Robertson, John
    Clay, BobHowarth, George (Knowsley N)
    Clelland, DavidHowell, Rt Hon D. (S'heath)
    Clwyd, Mrs AnnHowells, Geraint
    Cohen, HarryHoyle, Doug
    Coleman, DonaldHughes, John (Coventry NE)
    Cook, Frank (Stockton N)Hughes, Robert (Aberdeen N)
    Cook, Robin (Livingston)Hughes, Roy (Newport E)
    Corbyn, JeremyHughes, Sean (Knowsley S)
    Cousins, JimHughes, Simon (Southwark)
    Cox, TomHume, John
    Crowther, StanIllsley, Eric
    Cryer, BobIngram, Adam
    Cummings, JohnJanner, Greville
    Cunliffe, LawrenceJohn, Brynmor
    Cunningham, Dr JohnJones, Barry (Alyn & Deeside)
    Dalyell, TamJones, Ieuan (Ynys Môn)
    Darling, AlistairKaufman, Rt Hon Gerald
    Davies, Rt Hon Denzil (Llanelli)Kennedy, Charles
    Davies, Ron (Caerphilly)Kilfedder, James
    Davis, Terry (B'ham Hodge H'I)Kinnock, Rt Hon Neil
    Dewar, DonaldKirkwood, Archy
    Dixon, DonLeadbitter, Ted
    Dobson, FrankLeighton, Ron
    Doran, FrankLestor, Joan (Eccles)
    Douglas, DickLewis, Terry
    Duffy, A. E. P.Livingstone, Ken
    Dunnachie, JimmyLivsey, Richard
    Dunwoody, Hon Mrs GwynethLloyd, Tony (Stretford)
    Eadie, AlexanderLofthouse, Geoffrey

    McAllion, JohnRobertson, George
    McAvoy, ThomasRobinson, Geoffrey
    McCartney, IanRogers, Allan
    Macdonald, Calum A.Rooker, Jeff
    McFall, JohnRoss, Ernie (Dundee W)
    McGrady, EddieRoss, William (Londonderry E)
    McKay, Allen (Barnsley West)Rowlands, Ted
    McKelvey, WilliamRuddock, Joan
    McLeish, HenrySedgemore, Brian
    McNamara, KevinSheerman, Barry
    McTaggart, BobSheldon, Rt Hon Robert
    McWilliam, JohnShore, Rt Hon Peter
    Madden, MaxShort, Clare
    Maginnis, KenSkinner, Dennis
    Mahon, Mrs AliceSmith, Andrew (Oxford E)
    Marek, Dr JohnSmith, C. (Isl'ton & F'bury)
    Marshall, David (Shettleston)Smith, Cyril (Rochdale)
    Marshall, Jim (Leicester S)Smith, Rt Hon J. (Monk'ds E)
    Martin, Michael J. (Springburn)Smyth, Rev Martin (Belfast S)
    Maxton, JohnSnape, Peter
    Meacher, MichaelSoley, Clive
    Michie, Bill (Sheffield Heeley)Steel, Rt Hon David
    Michie, Mrs Ray (Arg'l & Bute)Stott, Roger
    Millan, Rt Hon BruceStrang, Gavin
    Mitchell, Austin (G't Grimsby)Straw, Jack
    Molyneaux, Rt Hon JamesTaylor, Mrs Ann (Dewsbury)
    Moonie, Dr LewisTaylor, Matthew (Truro)
    Morgan, RhodriThomas, Dr Dafydd Elis
    Morris, Rt Hon J. (Aberavon)Turner, Dennis
    Mowlam, MarjorieVaz, Keith
    Mullin, ChrisWalker, A. Cecil (Belfast N)
    Murphy, PaulWall, Pat
    Nellist, DaveWalley, Joan
    Oakes, Rt Hon GordonWardell, Gareth (Gower)
    O'Neill, MartinWareing, Robert N.
    Orme, Rt Hon StanleyWelsh, Andrew (Angus E)
    Parry, RobertWelsh, Michael (Doncaster N)
    Patchett, TerryWigley, Dafydd
    Pendry, TomWilliams, Rt Hon Alan
    Pike, Peter L.Williams, Alan W. (Carm'then)
    Prescott, JohnWilson, Brian
    Primarolo, DawnWinnick, David
    Quin, Ms JoyceWise, Mrs Audrey
    Randall, StuartWorthington, Tony
    Redmond, MartinYoung, David (Bolton SE)
    Rees, Rt Hon Merlyn
    Reid, Dr JohnTellers for the Noes:
    Richardson, JoMr. Ray Powell and
    Roberts, Allan (Bootle)Mr. Frank Haynes.

    Question accordingly agreed to.