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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
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AYES
| |
| Adley, Robert | Dorrell, Stephen |
| Aitken, Jonathan | Douglas-Hamilton, Lord James |
| Alexander, Richard | Dover, Den |
| Alison, Rt Hon Michael | Dunn, Bob |
| Allason, Rupert | Durant, Tony |
| Amess, David | Eggar, Tim |
| Amos, Alan | Emery, Sir Peter |
| Arbuthnot, James | Evans, David (Welwyn Hatf'd) |
| Arnold, Jacques (Gravesham) | Evennett, David |
| Arnold, Tom (Hazel Grove) | Fairbairn, Nicholas |
| Ashby, David | Fallon, Michael |
| Aspinwall, Jack | Farr, Sir John |
| Atkins, Robert | Favell, Tony |
| Baker, Rt Hon K. (Mole Valley) | Fenner, Dame Peggy |
| Baker, Nicholas (Dorset N) | Field, Barry (Isle of Wight) |
| Baldry, Tony | Fookes, Miss Janet |
| Banks, Robert (Harrogate) | Forman, Nigel |
| Batiste, Spencer | Forsyth, Michael (Stirling) |
| Beaumont-Dark, Anthony | Forth, Eric |
| Bellingham, Henry | Fowler, Rt Hon Norman |
| Bendall, Vivian | Franks, Cecil |
| Bennett, Nicholas (Pembroke) | Freeman, Roger |
| Benyon, W. | French, Douglas |
| Bevan, David Gilroy | Fry, Peter |
| Biffen, Rt Hon John | Gale, Roger |
| Biggs-Davison, Sir John | Gardiner, George |
| Blackburn, Dr John G. | Gill, Christopher |
| Blaker, Rt Hon Sir Peter | Gilmour, Rt Hon Sir Ian |
| Bonsor, Sir Nicholas | Glyn, Dr Alan |
| Bottomley, Peter | Goodhart, Sir Philip |
| Bottomley, Mrs Virginia | Goodlad, Alastair |
| Bowden, A (Brighton K'pto'n) | Goodson-Wickes, Dr Charles |
| Bowden, Gerald (Dulwich) | Gorman, Mrs Teresa |
| Bowis, John | Gorst, John |
| Boyson, Rt Hon Dr Sir Rhodes | Gow, Ian |
| Braine, Rt Hon Sir Bernard | Gower, Sir Raymond |
| Brandon-Bravo, Martin | Grant, Sir Anthony (CambsSW) |
| Brazier, Julian | Greenway, Harry (Ealing N) |
| Bright, Graham | Greenway, John (Ryedale) |
| Brittan, Rt Hon Leon | Gregory, Conal |
| Brooke, Rt Hon Peter | Griffiths, Sir Eldon (Bury St E') |
| Brown, Michael (Brigg & Cl't's) | Griffiths, Peter (Portsmouth N) |
| Browne, John (Winchester) | Grist, Ian |
| Buchanan-Smith, Rt Hon Alick | Ground, Patrick |
| Buck, Sir Antony | Grylls, Michael |
| Budgen, Nicholas | Hamilton, Hon Archie (Epsom) |
| Burns, Simon | Hamilton, Neil (Tatton) |
| Burt, Alistair | Hampson, Dr Keith |
| Butcher, John | Hanley, Jeremy |
| Butler, Chris | Hannam, John |
| Butterfill, John | Hargreaves, A. (B'ham H'll Gr') |
| Carlisle, John, (Luton N) | Hargreaves, Ken (Hyndburn) |
| Carlisle, Kenneth (Lincoln) | Harris, David |
| Carrington, Matthew | Hawkins, Christopher |
| Carttiss, Michael | Hayes, Jerry |
| Cash, William | Hayhoe, Rt Hon Sir Barney |
| Channon, Rt Hon Paul | Hayward, Robert |
| Chapman, Sydney | Heath, Rt Hon Edward |
| Chope, Christopher | Heathcoat-Amory, David |
| Churchill, Mr | Heddle, 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, Michael | Hogg, Hon Douglas (Gr'th'm) |
| Conway, Derek | Holt, Richard |
| Coombs, Anthony (Wyre F'rest) | Hordern, Sir Peter |
| Coombs, Simon (Swindon) | Howard, Michael |
| Cope, John | Howarth, Alan (Strat'd-on-A) |
| Cormack, Patrick | Howarth, G. (Cannock & B'wd) |
| Cran, James | Howell, Ralph (North Norfolk) |
| Critchley, Julian | Hughes, Robert G. (Harrow W) |
| Currie, Mrs Edwina | Hunt, David (Wirral W) |
| Davies, Q. (Stamf'd & Spald'g) | Hunt, John (Ravensbourne) |
| Davis, David (Boothferry) | Hunter, Andrew |
| Day, Stephen | Hurd, Rt Hon Douglas |
| Devlin, Tim | Irvine, Michael |
| Dickens, Geoffrey | Irving, Charles |
| Jack, Michael | Patnick, Irvine |
| Jackson, Robert | Patten, John (Oxford W) |
| Janman, Tim | Pattie, Rt Hon Sir Geoffrey |
| Jessel, Toby | Pawsey, James |
| Johnson Smith, Sir Geoffrey | Peacock, Mrs Elizabeth |
| Jones, Gwilym (Cardiff N) | Porter, Barry (Wirral S) |
| Jones, Robert B (Herts W) | Porter, David (Waveney) |
| Jopling, Rt Hon Michael | Portillo, Michael |
| Kellett-Bowman, Dame Elaine | Powell, William (Corby) |
| King, Roger (B'ham N'thfield) | Price, Sir David |
| Kirkhope, Timothy | Raffan, Keith |
| Knapman, Roger | Raison, Rt Hon Timothy |
| Knight, Greg (Derby North) | Rathbone, Tim |
| Knight, Dame Jill (Edgbaston) | Redwood, John |
| Knowles, Michael | Renton, Tim |
| Knox, David | Rhodes James, Robert |
| Lamont, Rt Hon Norman | Rhys Williams, Sir Brandon |
| Lang, Ian | Riddick, Graham |
| Latham, Michael | Ridley, Rt Hon Nicholas |
| Lawrence, Ivan | Ridsdale, Sir Julian |
| Lawson, Rt Hon Nigel | Roberts, Wyn (Conwy) |
| Lee, John (Pendle) | Roe, Mrs Marion |
| Leigh, Edward (Gainsbor'gh) | Rossi, Sir Hugh |
| Lennox-Boyd, Hon Mark | Rost, Peter |
| Lester, Jim (Broxtowe) | Rowe, Andrew |
| Lightbown, David | Rumbold, Mrs Angela |
| Lilley, Peter | Ryder, Richard |
| Lloyd, Sir Ian (Havant) | Sackville, Hon Tom |
| Lloyd, Peter (Fareham) | Sainsbury, Hon Tim |
| Lord, Michael | Sayeed, Jonathan |
| Luce, Rt Hon Richard | Scott, Nicholas |
| Lyell, Sir Nicholas | Shaw, David (Dover) |
| McCrindle, Robert | Shaw, Sir Giles (Pudsey) |
| Macfarlane, Sir Neil | Shaw, Sir Michael (Scarb') |
| MacGregor, Rt Hon John | Shelton, William (Streatham) |
| MacKay, Andrew (E Berkshire) | Shephard, Mrs G. (Norfolk SW) |
| Maclean, David | Shepherd, Colin (Hereford) |
| McLoughlin, Patrick | Shepherd, Richard (Aldridge) |
| McNair-Wilson, M. (Newbury) | Shersby, Michael |
| McNair-Wilson, P. (New Forest) | Sims, Roger |
| Madel, David | Skeet, Sir Trevor |
| Major, Rt Hon John | Smith, Tim (Beaconsfield) |
| Malins, Humfrey | Soames, Hon Nicholas |
| Mans, Keith | Speed, Keith |
| Maples, John | Speller, Tony |
| Marland, Paul | Spicer, Sir Jim (Dorset W) |
| Marshall, John (Hendon S) | Spicer, Michael (S Worcs) |
| Marshall, Michael (Arundel) | Squire, Robin |
| Martin, David (Portsmouth S) | Stanbrook, Ivor |
| Mates, Michael | Steen, Anthony |
| Maude, Hon Francis | Stern, Michael |
| Maxwell-Hyslop, Robin | Stevens, Lewis |
| Mayhew, Rt Hon Sir Patrick | Stewart, Allan (Eastwood) |
| Mellor, David | Stewart, Andy (Sherwood) |
| Meyer, Sir Anthony | Stewart, Ian (Hertfordshire N) |
| Miller, Hal | Stokes, John |
| Mills, Iain | Stradling Thomas, Sir John |
| Miscampbell, Norman | Sumberg, David |
| Mitchell, Andrew (Gedling) | Tapsell, Sir Peter |
| Mitchell, David (Hants NW) | Taylor, Ian (Esher) |
| Moate, Roger | Taylor, John M (Solihull) |
| Monro, Sir Hector | Tebbit, Rt Hon Norman |
| Montgomery, Sir Fergus | Temple-Morris, Peter |
| Moore, Rt Hon John | Thatcher, Rt Hon Margaret |
| Morris, M (N'hampton S) | Thompson, D. (Calder Valley) |
| Morrison, Hon Sir Charles | Thompson, Patrick (Norwich N) |
| Moss, Malcolm | Thorne, Neil |
| Moynihan, Hon Colin | Thornton, Malcolm |
| Neale, Gerrard | Thurnham, Peter |
| Needham, Richard | Townend, John (Bridlington) |
| Nelson, Anthony | Townsend, Cyril D. (B'heath) |
| Neubert, Michael | Tracey, Richard |
| Newton, Rt Hon Tony | Tredinnick, David |
| Nicholson, David (Taunton) | Trippier, David |
| Nicholson, Emma (Devon West) | Trotter, Neville |
| Onslow, Rt Hon Cranley | Twinn, Dr Ian |
| Oppenheim, Phillip | Vaughan, Sir Gerard |
| Page, Richard | Waddington, Rt Hon David |
| Paice, James | Wakeham, Rt Hon John |
| Parkinson, Rt Hon Cecil | Waldegrave, Hon William |
| Walden, George | Wilkinson, John |
| Walker, Bill (T'side North) | Wilshire, David |
| Waller, Gary | Wolfson, Mark |
| Walters, Dennis | Wood, Timothy |
| Ward, John | Woodcock, Mike |
| Wardle, Charles (Bexhill) | Yeo, Tim |
| Warren, Kenneth | Young, Sir George (Acton) |
| Watts, John | |
| Wheeler, John | Tellers for the Ayes: |
| Whitney, Ray | Mr. Robert Boscawen and |
| Widdecombe, Ann | Mr. Tristan Garel-Jones. |
NOES
| |
| Abbott, Ms Diane | Eastham, Ken |
| Adams, Allen (Paisley N) | Evans, John (St Helens N) |
| Allen, Graham | Ewing, Harry (Falkirk E) |
| Alton, David | Ewing, Mrs Margaret (Moray) |
| Archer, Rt Hon Peter | Fatchett, Derek |
| Armstrong, Hilary | Faulds, Andrew |
| Ashdown, Paddy | Fearn, Ronald |
| Ashley, Rt Hon Jack | Field, Frank (Birkenhead) |
| Ashton, Joe | Fields, Terry (L'pool B G'n) |
| Banks, Tony (Newham NW) | Fisher, Mark |
| Barnes, Harry (Derbyshire NE) | Flannery, Martin |
| Barron, Kevin | Flynn, Paul |
| Battle, John | Foot, Rt Hon Michael |
| Beckett, Margaret | Forsythe, Clifford (Antrim S) |
| Beggs, Roy | Foster, Derek |
| Beith, A. J. | Foulkes, George |
| Bell, Stuart | Fraser, John |
| Benn, Rt Hon Tony | Galbraith, Sam |
| Bennett, A. F. (D'nt'n & R'dish) | Galloway, George |
| Bermingham, Gerald | Garrett, John (Norwich South) |
| Bidwell, Sydney | George, Bruce |
| Blair, Tony | Gilbert, Rt Hon Dr John |
| Boyes, Roland | Godman, Dr Norman A. |
| Bradley, Keith | Golding, Mrs Llin |
| Bray, Dr Jeremy | Gordon, Mildred |
| Brown, Gordon (D'mline E) | Gould, Bryan |
| Brown, Nicholas (Newcastle E) | Grant, Bernie (Tottenham) |
| Bruce, Malcolm (Gordon) | Griffiths, Nigel (Edinburgh S) |
| Buchan, Norman | Griffiths, Win (Bridgend) |
| Caborn, Richard | Grocott, Bruce |
| Callaghan, Jim | Hattersley, 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, Dennis | Hinchliffe, 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, Bob | Howarth, George (Knowsley N) |
| Clelland, David | Howell, Rt Hon D. (S'heath) |
| Clwyd, Mrs Ann | Howells, Geraint |
| Cohen, Harry | Hoyle, Doug |
| Coleman, Donald | Hughes, John (Coventry NE) |
| Cook, Frank (Stockton N) | Hughes, Robert (Aberdeen N) |
| Cook, Robin (Livingston) | Hughes, Roy (Newport E) |
| Corbyn, Jeremy | Hughes, Sean (Knowsley S) |
| Cousins, Jim | Hughes, Simon (Southwark) |
| Cox, Tom | Hume, John |
| Crowther, Stan | Illsley, Eric |
| Cryer, Bob | Ingram, Adam |
| Cummings, John | Janner, Greville |
| Cunliffe, Lawrence | John, Brynmor |
| Cunningham, Dr John | Jones, Barry (Alyn & Deeside) |
| Dalyell, Tam | Jones, Ieuan (Ynys Môn) |
| Darling, Alistair | Kaufman, 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, Donald | Kirkwood, Archy |
| Dixon, Don | Leadbitter, Ted |
| Dobson, Frank | Leighton, Ron |
| Doran, Frank | Lestor, Joan (Eccles) |
| Douglas, Dick | Lewis, Terry |
| Duffy, A. E. P. | Livingstone, Ken |
| Dunnachie, Jimmy | Livsey, Richard |
| Dunwoody, Hon Mrs Gwyneth | Lloyd, Tony (Stretford) |
| Eadie, Alexander | Lofthouse, Geoffrey |
| McAllion, John | Robertson, George |
| McAvoy, Thomas | Robinson, Geoffrey |
| McCartney, Ian | Rogers, Allan |
| Macdonald, Calum A. | Rooker, Jeff |
| McFall, John | Ross, Ernie (Dundee W) |
| McGrady, Eddie | Ross, William (Londonderry E) |
| McKay, Allen (Barnsley West) | Rowlands, Ted |
| McKelvey, William | Ruddock, Joan |
| McLeish, Henry | Sedgemore, Brian |
| McNamara, Kevin | Sheerman, Barry |
| McTaggart, Bob | Sheldon, Rt Hon Robert |
| McWilliam, John | Shore, Rt Hon Peter |
| Madden, Max | Short, Clare |
| Maginnis, Ken | Skinner, Dennis |
| Mahon, Mrs Alice | Smith, Andrew (Oxford E) |
| Marek, Dr John | Smith, 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, John | Snape, Peter |
| Meacher, Michael | Soley, Clive |
| Michie, Bill (Sheffield Heeley) | Steel, Rt Hon David |
| Michie, Mrs Ray (Arg'l & Bute) | Stott, Roger |
| Millan, Rt Hon Bruce | Strang, Gavin |
| Mitchell, Austin (G't Grimsby) | Straw, Jack |
| Molyneaux, Rt Hon James | Taylor, Mrs Ann (Dewsbury) |
| Moonie, Dr Lewis | Taylor, Matthew (Truro) |
| Morgan, Rhodri | Thomas, Dr Dafydd Elis |
| Morris, Rt Hon J. (Aberavon) | Turner, Dennis |
| Mowlam, Marjorie | Vaz, Keith |
| Mullin, Chris | Walker, A. Cecil (Belfast N) |
| Murphy, Paul | Wall, Pat |
| Nellist, Dave | Walley, Joan |
| Oakes, Rt Hon Gordon | Wardell, Gareth (Gower) |
| O'Neill, Martin | Wareing, Robert N. |
| Orme, Rt Hon Stanley | Welsh, Andrew (Angus E) |
| Parry, Robert | Welsh, Michael (Doncaster N) |
| Patchett, Terry | Wigley, Dafydd |
| Pendry, Tom | Williams, Rt Hon Alan |
| Pike, Peter L. | Williams, Alan W. (Carm'then) |
| Prescott, John | Wilson, Brian |
| Primarolo, Dawn | Winnick, David |
| Quin, Ms Joyce | Wise, Mrs Audrey |
| Randall, Stuart | Worthington, Tony |
| Redmond, Martin | Young, David (Bolton SE) |
| Rees, Rt Hon Merlyn | |
| Reid, Dr John | Tellers for the Noes: |
| Richardson, Jo | Mr. Ray Powell and |
| Roberts, Allan (Bootle) | Mr. Frank Haynes. |
Question accordingly agreed to.