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Resolved,
That the Vehicles (Excise) Act 1971 ("the 1971 Act") and the Vehicles (Excise) Act (Northern Ireland) 1972 ("the 1972 Act") shall have effect, as from 1st June 1988, with the amendments set out below.
But this Resolution shall not authorise the making of amendments which would result in different provisions being in force in different parts of Great Britain.
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.
(1) In section 1(2) of each Act (charge of duty), for the words "the first five Schedules" there shall be substituted the words "Schedules 1 to 5".
(2) In Part I of Schedule 3 to each Act (annual rates of duty on tractors etc.), in paragraph 6 (definition of "haulage vehicle"), after the words "other than one" there shall be inserted the words "to which Schedule 4A to this Act applies or which is".
(3) In Part I of Schedule 4 to each Act (annual rates of duty on goods vehicles), in paragraph 15—(a) in sub-paragraph (1), in the definition of "goods vehicle", after the word "means" there shall be inserted the words "subject to sub-paragraph (1A) below"; and (b) after that sub-paragraph there shall be inserted—
"(1A) In this Schedule 'goods vehicle' does not include a vehicle to which Schedule 4A to this Act applies."
(4) After Schedule 4 to the 1971 Act there shall be inserted—
"Schedule 4A Annual Rates Of Duty On Vehicles Used For Carrying Or Drawing Exceptional Loads
1. This Schedule applies to a vehicle—(a)which is a heavy motor car used for the carriage of exceptional loads; or (b) which is a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying such loads, and which, when so used, is authorised for use on roads by virtue of an order under section 42 of the Road Traffic Act 1972.
2. The annual rate of duty applicable to a vehicle to which this Schedule applies shall be £1,600.
3. Where a vehicle—(a) to which this Schedule applies; and (b) which would, but for paragraphs 5 and 15(1A) of Schedule 4 to this Act, be a goods vehicle of a description to which a higher rate of duty is applicable under this Act, is at any time used on roads otherwise than as mentioned in paragraph 1 above, section 18 of this Act shall apply as if that vehicle were then being used in a manner or for a purpose which brings it within that description of vehicle.
4. In this Schedule—
'exceptional load' means a load which—(a) by reason of its dimensions, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) complies in all respects with requirements of regulations under section 40 of the Road Traffic Act 1972; or (b) by reason of its weight, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) has a total laden weight of not more than the specified amount and complies in all respects with such requirements;
'specified amount' means—(a) in relation to any time before 1st October 1989, 32,520 kilograms; (b) in relation to any time on or after that date, 38,000 kilograms; and other expressions which are also used in the Road Traffic Act 1972 have the same meanings as in that Act."
(5) The provisions set out in paragraph (4) above shall also be inserted after Schedule 4 to the 1972 Act, but modified for that purpose by the substitution for any reference to the Road Traffic Act 1972, or to section 40 or 42 of that Act, of a reference to the Road Traffic (Northern Ireland) Order 1981, or to Article 28 or 29(3) of that Order.
(6) Section 2(1)(c) of the 1971 Act and section 2(1)(c) and (d) of the 1972 Act (seven day licences) shall cease to have effect.—[Mr. Lawson.]
9 Vehicles Excise Duty (Recovery Vehicles)
Resolved,
That provision may be made amending paragraph 8 of Part 1 of Schedule 3 to each of the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972.—[Mr. Lawson.]
10 Value Added Tax (Registration)
Resolved,
That provision may be made as to registration and the cancellation of registrations under the Value Added Tax Act 1983.—[Mr. Lawson.]
11 Income Tax (Charge And Rates For 1988–89)
Question put,
That—(1) Income tax shall be charged for the year 1988–89— (a) at the basic rate of 25 per cent, and (b) in respect of so much of an individual's total income as exceeds £19,300, at the rate of 40 per cent. (2) The additional rate income tax for the year 1988–89 shall be 10 per cent. (3) Section 1(4) of the Income and Corporation Taxes Act 1988 (indexation) shall not apply for the year 1988–89. (4) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 203 of the 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 335, Noes 223.
Division No. 218]
| [10.15 pm
|
AYES
| |
| Adley, Robert | Brooke, Rt Hon Peter |
| Aitken, Jonathan | Brown, Michael (Grigg & Cl't's) |
| Alexander, Richard | Browne, John (Winchester) |
| Alison, Rt Hon Michael | Bruce, Ian (Dorset South) |
| Allason, Rupert | Buchanan-Smith, Rt Hon Alick |
| Amess, David | Buck, Sir Antony |
| Amos, Alan | Budgen, Nicholas |
| Arbuthnot, James | Burns, Simon |
| Arnold, Jacques (Gravesham) | Burt, Alistair |
| Arnold, Tom (Hazel Grove) | Butcher, John |
| Ashby, David | Butler, Chris |
| Aspinwall, Jack | Butterfill, John |
| Atkins, Robert | Carlisle, John, (Luton N) |
| Baker, Rt Hon K. (Mole Valley) | Carlisle, Kenneth (Lincoln) |
| Baker, Nicholas (Dorset N) | Carrington, Matthew |
| Baldry, Tony | Carttiss, Michael |
| Banks, Robert (Harrogate) | Cash, William |
| Batiste, Spencer | Channon, Rt Hon Paul |
| Beaumont-Dark, Anthony | Chapman, Sydney |
| Bellingham, Henry | Chope, Christopher |
| Bendall, Vivian | Churchill, Mr |
| Bennett, Nicholas (Pembroke) | Clark, Hon Alan (Plym'th S'n) |
| Benyon, W. | Clark, Dr Michael (Rochford) |
| Bevan, David Gilroy | Clark, Sir W. (Croydon S) |
| Biggs-Davison, Sir John | Clarke, Rt Hon K. (Rushcliffe) |
| Blackburn, Dr John G. | Colvin, Michael |
| Blaker, Rt Hon Sir Peter | Conway, Derek |
| Bonsor, Sir Nicholas | Coombs, Anthony (Wyre F'rest) |
| Bottomley, Peter | Coombs, Simon (Swindon) |
| Bottomley, Mrs Virginia | Cope, John |
| Bowden, A (Brighton K'pto'n) | Cormack, Patrick |
| Bowden, Gerald (Dulwich) | Cran, James |
| Bowis, John | Critchley, Julian |
| Boyson, Rt Hon Dr Sir Rhodes | Currie, Mrs Edwina |
| Braine, Rt Hon Sir Bernard | Davies, Q. (Stamf'd & Spald'g) |
| Brandon-Bravo, Martin | Davis, David (Boothferry) |
| Brazier, Julian | Day, Stephen |
| Bright, Graham | Devlin, Tim |
| Brittan, Rt Hon Leon | Dickens, Geoffrey |
| Dorrell, Stephen | Janman, Tim |
| Douglas-Hamilton, Lord James | Jessel, Toby |
| Dover, Den | Johnson Smith, Sir Geoffrey |
| Dunn, Bob | Jones, Gwilym (Cardiff N) |
| Durant, Tony | Jones, Robert B (Herts W) |
| Eggar, Tim | Jopling, Rt Hon Michael |
| Emery, Sir Peter | Kellett-Bowman, Dame Elaine |
| Evans, David (Welwyn Hatf'd) | King, Roger (B'ham N'thfield) |
| Evennett, David | Kirkhope, Timothy |
| Fairbairn, Nicholas | Knapman, Roger |
| Fallon, Michael | Knight, Greg (Derby North) |
| Farr, Sir John | Knight, Dame Jill (Edgbaston) |
| Favell, Tony | Knowles, Michael |
| Fenner, Dame Peggy | Knox, David |
| Field, Barry (Isle of Wight) | Lamont, Rt Hon Norman |
| Fookes, Miss Janet | Lang, Ian |
| Forman, Nigel | Latham, Michael |
| Forsyth, Michael (Stirling) | Lawrence, Ivan |
| Forth, Eric | Lawson, Rt Hon Nigel |
| Fowler, Rt Hon Norman | Lee, John (Pendle) |
| Franks, Cecil | Leigh, Edward (Gainsbor'gh) |
| Freeman, Roger | Lennox-Boyd, Hon Mark |
| French, Douglas | Lester, Jim (Broxtowe) |
| Fry, Peter | Lightbown, David |
| Gale, Roger | Lilley, Peter |
| Gardiner, George | Lloyd, Sir Ian (Havant) |
| Gill, Christopher | Lloyd, Peter (Fareham) |
| Gilmour, Rt Hon Sir Ian | Lord, Michael |
| Glyn, Dr Alan | Luce, Rt Hon Richard |
| Goodhart, Sir Philip | Lyell, Sir Nicholas |
| Goodlad, Alastair | McCrindle, Robert |
| Goodson-Wickes, Dr Charles | Macfarlane, Sir Neil |
| Gorman, Mrs Teresa | MacGregor, Rt Hon John |
| Gorst, John | MacKay, Andrew (E Berkshire) |
| Gow, Ian | Maclean, David |
| Gower, Sir Raymond | McLoughlin, Patrick |
| Grant, Sir Anthony (CambsSW) | McNair-Wilson, M. (Newbury) |
| Greenway, Harry (Ealing N) | McNair-Wilson, P. (New Forest) |
| Greenway, John (Ryedale) | Madel, David |
| Gregory, Conal | Major, Rt Hon John |
| Griffiths, Sir Eldon (Bury St E') | Malins, Humfrey |
| Griffiths, Peter (Portsmouth N) | Mans, Keith |
| Grist, Ian | Maples, John |
| Ground, Patrick | Marland, Paul |
| Grylls, Michael | Marshall, John (Hendon S) |
| Hamilton, Hon Archie (Epsom) | Marshall, Michael (Arundel) |
| Hamilton, Neil (Tatton) | Martin, David (Portsmouth S) |
| Hampson, Dr Keith | Mates, Michael |
| Hanley, Jeremy | Maude, Hon Francis |
| Hannam, John | Maxwell-Hyslop, Robin |
| Hargreaves, A. (B'ham H'll Gr') | Mayhew, Rt Hon Sir Patrick |
| Hargreaves, Ken (Hyndburn) | Mellor, David |
| Harris, David | Meyer, Sir Anthony |
| Hawkins, Christopher | Miller, Hal |
| Hayes, Jerry | Mills, Iain |
| Hayhoe, Rt Hon Sir Barney | Miscampbell, Norman |
| Hayward, Robert | Mitchell, Andrew (Gedling) |
| Heath, Rt Hon Edward | Mitchell, David (Hants NW) |
| Heathcoat-Amory, David | Moate, Roger |
| Heddle, John | Monro, Sir Hector |
| Heseltine, Rt Hon Michael | Montgomery, Sir Fergus |
| Hicks, Mrs Maureen (Wolv' NE) | Moore, Rt Hon John |
| Higgins, Rt Hon Terence L. | Morris, M (N'hampton S) |
| Hind, Kenneth | Morrison, Hon Sir Charles |
| Hogg, Hon Douglas (Gr'th'm) | Moss, Malcolm |
| Holt, Richard | Moynihan, Hon Colin |
| Hordern, Sir Peter | Neale, Gerrard |
| Howard, Michael | Needham, Richard |
| Howarth, Alan (Strat'd-on-A) | Nelson, Anthony |
| Howarth, G. (Cannock & B'wd) | Neubert, Michael |
| Howell, Ralph (North Norfolk) | Newton, Rt Hon Tony |
| Hughes, Robert G. (Harrow W) | Nicholson, David (Taunton) |
| Hunt, David (Wirral W) | Nicholson, Emma (Devon West) |
| Hunt, John (Ravensbourne) | Onslow, Rt Hon Cranley |
| Hunter, Andrew | Oppenheim, Phillip |
| Hurd, Rt Hon Douglas | Page, Richard |
| Irvine, Michael | Paice, James |
| Irving, Charles | Parkinson, Rt Hon Cecil |
| Jack, Michael | Patnick, Irvine |
| Jackson, Robert | Patten, John (Oxford W) |
| Pattie, Rt Hon Sir Geoffrey | Stewart, Andy (Sherwood) |
| Pawsey, James | Stewart, Ian (Hertfordshire N) |
| Peacock, Mrs Elizabeth | Stokes, John |
| Porter, Barry (Wirral S) | Stradling Thomas, Sir John |
| Porter, David (Waveney) | Sumberg, David |
| Portillo, Michael | Tapsell, Sir Peter |
| Powell, William (Corby) | Taylor, Ian (Esher) |
| Price, Sir David | Taylor, John M (Solihull) |
| Raffan, Keith | Tebbit, Rt Hon Norman |
| Raison, Rt Hon Timothy | Temple-Morris, Peter |
| Rathbone, Tim | Thatcher, Rt Hon Margaret |
| Redwood, John | Thompson, D. (Calder Valley) |
| Renton, Tim | Thompson, Patrick (Norwich N) |
| Rhodes James, Robert | Thorne, Neil |
| Rhys Williams, Sir Brandon | Thornton, Malcolm |
| Riddick, Graham | Thurnham, Peter |
| Ridley, Rt Hon Nicholas | Townend, John (Bridlington) |
| Ridsdale, Sir Julian | Townsend, Cyril D. (B'heath) |
| Roberts, Wyn (Conwy) | Tracey, Richard |
| Roe, Mrs Marion | Tredinnick, David |
| Rossi, Sir Hugh | Trippier, David |
| Rost, Peter | Trotter, Neville |
| Rowe, Andrew | Twinn, Dr Ian |
| Rumbold, Mrs Angela | Vaughan, Sir Gerard |
| Ryder, Richard | Waddington, Rt Hon David |
| Sackville, Hon Tom | Wakeham, Rt Hon John |
| Sainsbury, Hon Tim | Waldegrave, Hon William |
| Sayeed, Jonathan | Walden, George |
| Scott, Nicholas | Walker, Bill (T'side North) |
| Shaw, David (Dover) | Walker, Rt Hon P. (W'cester) |
| Shaw, Sir Giles (Pudsey) | Waller, Gary |
| Shaw, Sir Michael (Scarb') | Walters, Dennis |
| Shelton, William (Streatham) | Ward, John |
| Shephard, Mrs G. (Norfolk SW) | Wardle, Charles (Bexhill) |
| Shepherd, Colin (Hereford) | Warren, Kenneth |
| Shepherd, Richard (Aldridge) | Watts, John |
| Shersby, Michael | Wheeler, John |
| Sims, Roger | Whitney, Ray |
| Skeet, Sir Trevor | Widdecombe, Ann |
| Smith, Tim (Beaconsfield) | Wilkinson, John |
| Soames, Hon Nicholas | Wilshire, David |
| Speed, Keith | Wolfson, Mark |
| Speller, Tony | Wood, Timothy |
| Spicer, Sir Jim (Dorset W) | Woodcock, Mike |
| Spicer, Michael (S Worcs) | Yeo, Tim |
| Squire, Robin | Young, Sir George (Acton) |
| Stanbrook, Ivor | |
| Steen, Anthony | Tellers for the Ayes: |
| Stern, Michael | Mr. Robert Boscawen and |
| Stevens, Lewis | Mr. Tristan Garel-Jones. |
| Stewart, Allan (Eastwood) | |
NOES
| |
| Abbott, Ms Diane | Bruce, Malcolm (Gordon) |
| Adams, Allen (Paisley N) | Buchan, Norman |
| Allen, Graham | Caborn, Richard |
| Alton, David | Callaghan, Jim |
| Archer, Rt Hon Peter | Campbell, Menzies (Fife NE) |
| Armstrong, Hilary | Campbell, Ron (Blyth Valley) |
| Ashdown, Paddy | Campbell-Savours, D. N. |
| Ashley, Rt Hon Jack | Canavan, Dennis |
| Ashton, Joe | Carlile, Alex (Mont'g) |
| Banks, Tony (Newham NW) | Cartwright, John |
| Barnes, Harry (Derbyshire NE) | Clark, Dr David (S Shields) |
| Barnes, Mrs Rosie (Greenwich) | Clarke, Tom (Monklands W) |
| Barron, Kevin | Clay, Bob |
| Battle, John | Clelland, David |
| Beckett, Margaret | Clwyd, Mrs Ann |
| Beith, A. J. | Cohen, Harry |
| Bell, Stuart | Coleman, Donald |
| Benn, Rt Hon Tony | Cook, Frank (Stockton N) |
| Bennett, A. F. (D'nt'n & R'dish) | Cook, Robin (Livingston) |
| Bermingham, Gerald | Corbyn, Jeremy |
| Bidwell, Sydney | Cousins, Jim |
| Blair, Tony | Cox, Tom |
| Boyes, Roland | Crowther, Stan |
| Bradley, Keith | Cryer, Bob |
| Bray, Dr Jeremy | Cummings, John |
| Brown, Gordon (D'mline E) | Cunliffe, Lawrence |
| Brown, Nicholas (Newcastle E) | Cunningham, Dr John |
| Dalyell, Tam | McAvoy, Thomas |
| Darling, Alistair | McCartney, Ian |
| Davies, Rt Hon Denzil (Llanelli) | Macdonald, Calum A. |
| Davies, Ron (Caerphilly) | McFall, John |
| Davis, Terry (B'ham Hodge H'I) | McGrady, Eddie |
| Dewar, Donald | McKay, Allen (Barnsley West) |
| Dixon, Don | McKelvey, William |
| Dobson, Frank | McLeish, Henry |
| Doran, Frank | McNamara, Kevin |
| Douglas, Dick | McTaggart, Bob |
| Duffy, A. E. P. | McWilliam, John |
| Dunnachie, Jimmy | Madden, Max |
| Dunwoody, Hon Mrs Gwyneth | Mahon, Mrs Alice |
| Eadie, Alexander | Marek, Dr John |
| Eastham, Ken | Marshall, David (Shettleston) |
| Evans, John (St Helens N) | Marshall, Jim (Leicester S) |
| Ewing, Harry (Falkirk E) | Martin, Michael J. (Springburn) |
| Ewing, Mrs Margaret (Moray) | Maxton, John |
| Fatchett, Derek | Meacher, Michael |
| Faulds, Andrew | Michie, Bill (Sheffield Heeley) |
| Fearn, Ronald | Michie, Mrs Ray (Arg'l & Bute) |
| Field, Frank (Birkenhead) | Millan, Rt Hon Bruce |
| Fields, Terry (L'pool B G'n) | Mitchell, Austin (G't Grimsby) |
| Fisher, Mark | Moonie, Dr Lewis |
| Flannery, Martin | Morgan, Rhodri |
| Flynn, Paul | Morris, Rt Hon J. (Aberavon) |
| Foot, Rt Hon Michael | Mowlam, Marjorie |
| Foster, Derek | Mullin, Chris |
| Foulkes, George | Murphy, Paul |
| Fraser, John | Nellist, Dave |
| Galbraith, Sam | Oakes, Rt Hon Gordon |
| Galloway, George | O'Neill, Martin |
| Garrett, John (Norwich South) | Orme, Rt Hon Stanley |
| George, Bruce | Owen, Rt Hon Dr David |
| Gilbert, Rt Hon Dr John | Parry, Robert |
| Godman, Dr Norman A. | Patchett, Terry |
| Golding, Mrs Llin | Pendry, Tom |
| Gordon, Mildred | Pike, Peter L. |
| Gould, Bryan | Prescort, John |
| Grant, Bernie (Tottenham) | Primarolo, Dawn |
| Griffiths, Nigel (Edinburgh S) | Quin, Ms Joyce |
| Griffiths, Win (Bridgend) | Randall, Stuart |
| Grocott, Bruce | Redmond, Martin |
| Hattersley, Rt Hon Roy | Rees, Rt Hon Merlyn |
| Healey, Rt Hon Denis | Reid, Dr John |
| Heffer, Eric S. | Richardson, Jo |
| Henderson, Doug | Roberts, Allan (Bootle) |
| Hinchliffe, David | Robertson, George |
| Hogg, N. (C'nauld & Kilsyth) | Robinson, Geoffrey |
| Holland, Stuart | Rogers, Allan |
| Home Robertson, John | Rooker, Jeff |
| Howarth, George (Knowsley N) | Ross, Ernie (Dundee W) |
| Howell, Rt Hon D. (S'heath) | Rowlands, Ted |
| Howells, Geraint | Ruddock, Joan |
| Hoyle, Doug | Sedgemore, Brian |
| Hughes, John (Coventry NE) | Sheerman, Barry |
| Hughes, Robert (Aberdeen N) | Sheldon, Rt Hon Robert |
| Hughes, Roy (Newport E) | Shore, Rt Hon Peter |
| Hughes, Sean (Knowsley S) | Short, Clare |
| Hughes, Simon (Southwark) | Skinner, Dennis |
| Hume, John | Smith, Andrew (Oxford E) |
| Illsley, Eric | Smith, C. (Isl'ton & F'bury) |
| Ingram, Adam | Smith, Cyril (Rochdale) |
| Janner, Greville | Smith, Rt Hon J. (Monk'ds E) |
| John, Brynmor | Snape, Peter |
| Jones, Barry (Alyn & Deeside) | Soley, Clive |
| Jones, Ieuan (Ynys Môn) | Steel, Rt Hon David |
| Kaufman, Rt Hon Gerald | Stott, Roger |
| Kennedy, Charles | Strang, Gavin |
| Kinnock, Rt Hon Neil | Straw, Jack |
| Kirkwood, Archy | Taylor, Mrs Ann (Dewsbury) |
| Leadbitter, Ted | Taylor, Matthew (Truro) |
| Leighton, Ron | Thomas, Dr Dafydd Elis |
| Lestor, Joan (Eccles) | Turner, Dennis |
| Lewis, Terry | Vaz, Keith |
| Livingstone, Ken | Wall, Pat |
| Livsey, Richard | Walley, Joan |
| Lloyd, Tony (Stretford) | Wardell, Gareth (Gower) |
| Lofthouse, Geoffrey | Wareing, Robert N. |
| McAllion, John | Welsh, Andrew (Angus E) |
| Welsh, Michael (Doncaster N) | Worthington, Tony |
| Wigley, Dafydd | Young, David (Bolton SE) |
| Williams, Rt Hon Alan | |
| Williams, Alan W. (Carm'then) | Tellers for the Noes: |
| Wilson, Brian | Mr. Ray Powell and |
| Winnick, David | Mr. Frank Haynes. |
| Wise, Mrs Audrey |
Question accordingly agreed to.
12 Income Tax (Personal Reliefs)
Resolved,
That—(1) In section 257 of the Income and Corporation Taxes Act 1988 (personal reliefs)— (a) in subsection (1)(a) (married allowance) for "£3,795" there shall be substituted "£4,095"; (b) in subsections (1)(b) (single allowance) and (6) (wife's earned income relief) for "£2,425" there shall be substituted "£2,605"; (c) in subsection (2)(a) (married allowance: age 65 to 79), for "£4,675" there shall be substituted "£5,035"; (d) in subsection (2)(b) (single allowance: age 65 to 79), for "£2,960" there shall be substituted "£3,180"; (e) in subsection (3)(a) (married allowance: age 80 and over), for "£4,845" there shall be substituted "£5,205"; (f) in subsection (3)(b) (single allowance: age 80 and over), for "£3,070" there shall be substituted "£3,310"; (g) in subsection (5) (income limit for age allowance), for "£9,800" there shall be substituted "£10,600". (2) Section 257(9) of that Act (indexation) shall not apply for the year 1988–89. (3) 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.]
13 Corporation Tax (Charge And Rate For Financial Year 1988)
Resolved,
That corporation tax shall he charged for the financial year 1988 at the rate of 35 per cent.—[Mr. Lawson.]
14 Corporation Tax (Small Companies)
Resolved,
That—(a) the small companies rate for the financial year 1988 shall be 25 per cent.; and (b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988, and in section 95(2) of the Finance Act 1972, shall be one fortieth.—[Mr. Lawson.]
15 Income Tax (Minor Personal Allowances)
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, 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.
16 Covenants And Maintenance, Etc
Resolved,
That—
(1) The following sections shall be inserted at the beginning of Part IX of the Income and Corporation Taxes Act 1988—
"General rule
347A.—(1) A payment to which this section applies shall not be a charge on the income of the person liable to make it, and accordingly—
(2) This section applies to any annual payment made by an individual which would otherwise be within the charge to tax under Case III of Schedule D except—
(3) This section applies to a payment made by personal representatives (within the meaning given in section 701(4)) where—
(4) A maintenance payment arising outside the United Kingdom shall not be within the charge to tax under Case V of Schedule D if, because of this section, it would not have been within the charge to tax under Case III if it had arisen in the United Kingdom; and for this purpose "maintenance payment" means a periodical payment (not being an instalment of a lump sum) which satisfies the conditions set out in paragraphs (a) and (b) of section 347B(5).
(5) No deduction shall be made under section 65(1)(b) on account of an annuity or other annual payment which would not have been within the charge to tax under Case III of Schedule D if it had arisen in the United Kingdom.
Qualifying maintenance payments
347B. — (1) In this section "qualifying maintenance payment" means a periodical payment which—
(2) Notwithstanding section 347A(1)(a) but subject to subsections (3) and (4) below, a person making a claim for the purpose shall be entitled, in computing his total income for a year of assessment, to deduct an amount equal to the aggregate amount of any qualifying maintenance payments made by him which fall due in that year.
(3) The amount which may be deducted under this section by a person in computing his total income for a year of assessment shall not exceed the amount of the difference between the higher (married person's) relief and the lower (single person's) relief under subsection (1) of section 257 as it applies for the year to a person not falling within subsection (2) or (3) of that section.
(4) Where qualifying maintenance payments falling due in a year of assessment are made by a person who also makes other maintenance payments attracting relief for that year, subsection (3) above shall apply as if the limit imposed by it were reduced by an amount equal to the aggregate amount of those other payments.
(5) The reference in subsection (4) above to other maintenance payments attracting relief for a year is a reference to periodical payments which—
(6) The reference in subsection (1) above to a married couple living together shall be construed in accordance with section 282(1), but section 282(2) shall not apply for the purposes of this section.
(7) In this section—
(2) The following sections shall be inserted at the beginning of Part II of the Income and Corporation Taxes Act 1970—
"General rule.
51 (A). —(1) A payment to which this section applies shall not be a charge on the income of the person liable to make it, and accordingly—
(2) This section applies to any annual payment made by an individual which would otherwise be within the charge to tax under Case III of Schedule D except—
(3) This section applies to a payment made by personal representatives (within the meaning given in section 432(4) below) where—
(4) A maintenance payment arising outside the United Kingdom shall not be within the charge to tax under Case V of Schedule D if, because of this section, it would not have been within the charge to tax under Case III if it had arisen in the United Kingdom; and for this purpose "maintenance payment" means a periodical payment (not being an instalment of a lump sum) which satisfies the conditions set out in paragraphs (a) and (b) of section 51 B(5) below.
(5) No deduction shall be made under section 122(1)(b) below on account of an annuity or other annual payment which would not have been within the charge to tax under Case III of Schedule D if it had arisen in the United Kingdom.
Qualifying maintenance payments
51B. — (1) In this section "qualifying maintenance payment" means a periodical payment which—
(2) Notwithstanding section 51A(1)(a) above but subject to subsections (3) and (4) below, a person making a claim for the purpose shall be entitled, in computing his total income for the year 1987–88, to deduct an amount equal to the aggregate amount of any qualifying maintenance payments made by him which fall due in that year.
(3) The amount which may be deducted under this section by a person in computing his total income for the year 1987–88 shall not exceed £1,370.
(4) Where qualifying maintenance payments falling due in the year 1987–88 are made by a person who also makes other maintenance payments attracting relief for that year, subsection (3) above shall apply as if the limit imposed by it were reduced by an amount equal to the aggregate amount of those other payments.
(5) The reference in subsection (4) above to other maintenance payments attracting relief for the year 1987–88 is a reference to periodical payments which—
(6) The reference in subsection (1) above to a married couple living together shall be construed in accordance with section 42(1) above, but section 42(2) above shall not apply for the purposes of this section.
(7) In this section—
(3) This Resolution shall have effect in relation to any payment falling due on or after 15th March 1988 unless it is made in pursuance of an existing obligation.
(4) In paragraph (3) above "existing obligation" means a binding obligation—
but subject to paragraph (5) below.
(5) An obligation within paragraph (4)(d) above is an existing obligation only if—
(6) Section 351 of the Income and Corporation Taxes Act 1988 and section 65 of the Income and Corporation Taxes Act 1970 shall not apply to any payment in relation to which this Resolution has effect.
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.]
17 Relief For Interest (Limit For 1988–89)
Resolved,
That, for the year 1988–89, the qualifying maximum referred to in sections 357 and 365(3) of the Income and Corporation Taxes Act 1988 (limit on relief for interest on certain loans) shall be £30,000.
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 1986.—[Mr. Lawson.]
18 Relief For Interest (Home Loans)
Resolved,
That provision may be made about relief for interest paid in relation to any land, caravan or house-boat used or to be used as an only or main residence.—[Mr. Lawson.]
19 Relief For Interest (Home Improvements)
Question put,
That—
(1) In relation to payments of interest made on or after 6th April 1988 section 355 of the Income and Corporation Taxes Act 1988 (limitations on relief for loans for purchase or improvement of land etc.) shall have effect with the insertion of the following subsections after subsection (2)—
"(2A) Section 354 shall not apply by virtue of subsection (1)(a) above where the interest is paid on a home improvement loan unless the loan was made before 6th April 1988.
(2B) In subsection (2A) above "home improvement loan" means—(a) a loan to defray money applied in improving or developing land or buildings on land, otherwise than by the erection of a new building (which is not part of an existing residence) on land which immediately before the improvement or development began had no building on it, or (b) a loan replacing (whether directly or indirectly) a loan within paragraph (a) above.
(2C) Where it is proved by written evidence that a loan made on or after 6th April 1988 was made in pursuance of an offer made by the lender before that date and that the offer either was in writing or was evidenced by a note or memorandum made by the lender before that date, the loan shall be deemed for the purposes of subsection (2A) above to have been made before that date."
(2) In relation to payments of interest made on or after 6th April 1988 section 356 of that Act (job-related accommodation) shall have effect with the insertion of the following subsection after subsection (1)—
"(1A) Subsection (1) above shall not apply where the interest is paid on a home improvement loan (as defined in section 355 (2B)) unless the loan was made before 6th April 1988; and section 355 (2C) shall have effect for the purposes of this subsection as for those of section 355 (2A)."
(3) Interest paid by a housing association on a home improvement loan made on or after 6th April 1988 shall not be relevant loan interest for the purposes of Part IX of that Act; and for the purposes of this paragraph—
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 335, Noes 218.
Division No. 220]
| [10.42 pm
|
AYES
| |
| Adley, Robert | Baker, Rt Hon K. (Mole Valley) |
| Aitken, Jonathan | Baker, Nicholas (Dorset N) |
| Alexander, Richard | Baldry, Tony |
| Alison, Rt Hon Michael | Banks, Robert (Harrogate) |
| Allason, Rupert | Batiste, Spencer |
| Amess, David | Beaumont-Dark, Anthony |
| Amos, Alan | Bellingham, Henry |
| Arbuthnot, James | Bendall, Vivian |
| Arnold, Jacques (Gravesham) | Bennett, Nicholas (Pembroke) |
| Arnold, Tom (Hazel Grove) | Benyon, W. |
| Ashby, David | Bevan, David Gilroy |
| Aspinwall, Jack | Biffen, Rt Hon John |
| Atkins, Robert | Biggs-Davison, Sir John |
| Blackburn, Dr John G. | Glyn, Dr Alan |
| Blaker, Rt Hon Sir Peter | Goodhart, Sir Philip |
| Bonsor, Sir Nicholas | Goodlad, Alastair |
| Bottomley, Peter | Goodson-Wickes, Dr Charles |
| Bottomley, Mrs Virginia | Gorman, Mrs Teresa |
| Bowden, A (Brighton K'pto'n) | Gorst, John |
| Bowden, Gerald (Dulwich) | Gow, Ian |
| Bowis, John | Gower, Sir Raymond |
| Boyson, Rt Hon Dr Sir Rhodes | Grant, Sir Anthony (CambsSW) |
| Braine, Rt Hon Sir Bernard | Greenway, Harry (Ealing N) |
| Brandon-Bravo, Martin | Greenway, John (Ryedale) |
| Brazier, Julian | Gregory, Conal |
| Bright, Graham | Griffiths, Sir Eldon (Bury St E') |
| Brittan, Rt Hon Leon | Griffiths, Peter (Portsmouth N) |
| Brooke, Rt Hon Peter | Grist, Ian |
| Brown, Michael (Brigg & Cl't's) | Ground, Patrick |
| Browne, John (Winchester) | Grylls, Michael |
| Buchanan-Smith, Rt Hon Alick | Hamilton, Hon Archie (Epsom) |
| Buck, Sir Antony | Hamilton, Neil (Tatton) |
| Budgen, Nicholas | Hampson, Dr Keith |
| Burns, Simon | Hanley, Jeremy |
| Burt, Alistair | Hannam, John |
| Butcher, John | Hargreaves, A. (B'ham H'll Gr') |
| Butler, Chris | Hargreaves, Ken (Hyndburn) |
| Butterfill, John | Harris, David |
| Carlisle, John, (Luton N) | Hawkins, Christopher |
| Carlisle, Kenneth (Lincoln) | Hayes, Jerry |
| Carrington, Matthew | Hayhoe, Rt Hon Sir Barney |
| Carttiss, Michael | Hayward, Robert |
| Cash, William | Heath, Rt Hon Edward |
| Channon, Rt Hon Paul | Heathcoat-Amory, David |
| Chapman, Sydney | Heddle, John |
| Chope, Christopher | Heseltine, Rt Hon Michael |
| Churchill, Mr | Hicks, Mrs Maureen (Wolv' NE) |
| Clark, Hon Alan (Plym'th S'n) | Higgins, Rt Hon Terence L. |
| Clark, Dr Michael (Rochford) | Hind, Kenneth |
| Clark, Sir W. (Croydon S) | Hogg, Hon Douglas (Gr'th'm) |
| Clarke, Rt Hon K. (Rushcliffe) | Holt, Richard |
| Colvin, Michael | Hordern, Sir Peter |
| Conway, Derek | Howard, Michael |
| Coombs, Anthony (Wyre F'rest) | Howarth, Alan (Strat'd-on-A) |
| Coombs, Simon (Swindon) | Howarth, G. (Cannock & B'wd) |
| Cormack, Patrick | Howell, Ralph (North Norfolk) |
| Cran, James | Hughes, Robert G. (Harrow W) |
| Critchley, Julian | Hunt, David (Wirral W) |
| Currie, Mrs Edwina | Hunt, John (Ravensbourne) |
| Davies, Q. (Stamf'd & Spald'g) | Hunter, Andrew |
| Davis, David (Boothferry) | Hurd, Rt Hon Douglas |
| Day, Stephen | Irvine, Michael |
| Devlin, Tim | Irving, Charles |
| Dickens, Geoffrey | Jack, Michael |
| Dorrell, Stephen | Jackson, Robert |
| Douglas-Hamilton, Lord James | Janman, Tim |
| Dover, Den | Jessel, Toby |
| Dunn, Bob | Johnson Smith, Sir Geoffrey |
| Durant, Tony | Jones, Gwilym (Cardiff N) |
| Eggar, Tim | Jones, Robert B (Herts W) |
| Emery, Sir Peter | Jopling, Rt Hon Michael |
| Evans, David (Welwyn Hatf'd) | Kellett-Bowman, Dame Elaine |
| Evennett, David | Kilfedder, James |
| Fairbairn, Nicholas | King, Roger (B'ham N'thfield) |
| Fallon, Michael | Kirkhope, Timothy |
| Farr, Sir John | Knapman, Roger |
| Favell, Tony | Knight, Greg (Derby North) |
| Fenner, Dame Peggy | Knight, Dame Jill (Edgbaston) |
| Field, Barry (Isle of Wight) | Knowles, Michael |
| Fookes, Miss Janet | Knox, David |
| Forman, Nigel | Lamont, Rt Hon Norman |
| Forsyth, Michael (Stirling) | Lang, Ian |
| Forth, Eric | Latham, Michael |
| Fowler, Rt Hon Norman | Lawrence, Ivan |
| Franks, Cecil | Lawson, Rt Hon Nigel |
| Freeman, Roger | Lee, John (Pendle) |
| French, Douglas | Leigh, Edward (Gainsbor'gh) |
| Fry, Peter | Lester, Jim (Broxtowe) |
| Gale, Roger | Lightbown, David |
| Gardiner, George | Lilley, Peter |
| Garel-Jones, Tristan | Lloyd, Sir Ian (Havant) |
| Gill, Christopher | Lord, Michael |
| Gilmour, Rt Hon Sir Ian | Luce, Rt Hon Richard |
| Lyell, Sir Nicholas | Sackville, Hon Tom |
| McCrindle, Robert | Sainsbury, Hon Tim |
| Macfarlane, Sir Neil | Sayeed, Jonathan |
| MacGregor, Rt Hon John | Scott, Nicholas |
| MacKay, Andrew (E Berkshire) | Shaw, David (Dover) |
| McLoughlin, Patrick | Shaw, Sir Giles (Pudsey) |
| McNair-Wilson, M. (Newbury) | Shaw, Sir Michael (Scarb') |
| McNair-Wilson, P. (New Forest) | Shelton, William (Streatham) |
| Madel, David | Shephard, Mrs G. (Norfolk SW) |
| Major, Rt Hon John | Shepherd, Colin (Hereford) |
| Malins, Humfrey | Shepherd, Richard (Aldridge) |
| Mans, Keith | Shersby, Michael |
| Maples, John | Sims, Roger |
| Marland, Paul | Skeet, Sir Trevor |
| Marshall, John (Hendon S) | Smith, Tim (Beaconsfield) |
| Marshall, Michael (Arundel) | Soames, Hon Nicholas |
| Martin, David (Portsmouth S) | Speed, Keith |
| Mates, Michael | Speller, Tony |
| Maude, Hon Francis | Spicer, Sir Jim (Dorset W) |
| Maxwell-Hyslop, Robin | Spicer, Michael (S Worcs) |
| Mayhew, Rt Hon Sir Patrick | Squire, Robin |
| Mellor, David | Stanbrook, Ivor |
| Meyer, Sir Anthony | Steen, Anthony |
| Miller, Hal | Stern, Michael |
| Mills, Iain | Stevens, Lewis |
| Miscampbell, Norman | Stewart, Allan (Eastwood) |
| Mitchell, Andrew (Gedling) | Stewart, Andy (Sherwood) |
| Mitchell, David (Hants NW) | Stewart, Ian (Hertfordshire N) |
| Moate, Roger | Stokes, John |
| Monro, Sir Hector | Stradling Thomas, Sir John |
| Montgomery, Sir Fergus | Sumberg, David |
| Moore, Rt Hon John | Tapsell, Sir Peter |
| Morris, M (N'hampton S) | Taylor, Ian (Esher) |
| Morrison, Hon Sir Charles | Taylor, John M (Solihull) |
| Moss, Malcolm | Tebbit, Rt Hon Norman |
| Moynihan, Hon Colin | Temple-Morris, Peter |
| Neale, Gerrard | Thatcher, Rt Hon Margaret |
| Needham, Richard | Thompson, D. (Calder Valley) |
| Nelson, Anthony | Thompson, Patrick (Norwich N) |
| Neubert, Michael | Thorne, Neil |
| Newton, Rt Hon Tony | Thornton, Malcolm |
| Nicholson, David (Taunton) | Thurnham, Peter |
| Nicholson, Emma (Devon West) | Townend, John (Bridlington) |
| Onslow, Rt Hon Cranley | Townsend, Cyril D. (B'heath) |
| Oppenheim, Phillip | Tracey, Richard |
| Page, Richard | Tredinnick, David |
| Paice, James | Trippier, David |
| Parkinson, Rt Hon Cecil | Trotter, Neville |
| Patnick, Irvine | Twinn, Dr Ian |
| Patten, John (Oxford W) | Vaughan, Sir Gerard |
| Pattie, Rt Hon Sir Geoffrey | Waddington, Rt Hon David |
| Pawsey, James | Wakeham, Rt Hon John |
| Peacock, Mrs Elizabeth | Waldegrave, Hon William |
| Porter, Barry (Wirral S) | Walden, George |
| Porter, David (Waveney) | Walker, Bill (T'side North) |
| Portillo, Michael | Waller, Gary |
| Powell, William (Corby) | Walters, Dennis |
| Price, Sir David | Ward, John |
| Raffan, Keith | Wardle, Charles (Bexhill) |
| Raison, Rt Hon Timothy | Warren, Kenneth |
| Rathbone, Tim | Watts, John |
| Redwood, John | Wheeler, John |
| Renton, Tim | Whitney, Ray |
| Rhodes James, Robert | Widdecombe, Ann |
| Rhys Williams, Sir Brandon | Wilkinson, John |
| Riddick, Graham | Wilshire, David |
| Ridley, Rt Hon Nicholas | Wolfson, Mark |
| Ridsdale, Sir Julian | Wood, Timothy |
| Roberts, Wyn (Conwy) | Woodcock, Mike |
| Roe, Mrs Marion | Yeo, Tim |
| Rossi, Sir Hugh | Young, Sir George (Acton) |
| Rost, Peter | |
| Rowe, Andrew | Tellers for the Ayes: |
| Rumbold, Mrs Angela | Mr. Mark Lennox-Boyd and |
| Ryder, Richard | Mr. Peter Lloyd. |
NOES
| |
| Abbott, Ms Diane | Alton, David |
| Adams, Allen (Paisley N) | Archer, Rt Hon Peter |
| Allen, Graham | Armstrong, Hilary |
| Ashdown, Paddy | Golding, Mrs Llin |
| Ashley, Rt Hon Jack | Gordon, Mildred |
| Ashton, Joe | Gould, Bryan |
| Banks, Tony (Newham NW) | Grant, Bernie (Tottenham) |
| Barnes, Harry (Derbyshire NE) | Griffiths, Nigel (Edinburgh S) |
| Barron, Kevin | Griffiths, Win (Bridgend) |
| Battle, John | Grocott, Bruce |
| Beckett, Margaret | Hattersley, Rt Hon Roy |
| Beith, A. J. | Haynes, Frank |
| Bell, Stuart | Healey, Rt Hon Denis |
| Benn, Rt Hon Tony | Heffer, Eric S. |
| Bennett, A. F. (D'nt'n & R'dish) | Henderson, Doug |
| Bermingham, Gerald | Hinchliffe, David |
| Bidwell, Sydney | Hogg, N. (C'nauld & Kilsyth) |
| Blair, Tony | Holland, Stuart |
| Boyes, Roland | Home Robertson, John |
| Bradley, Keith | Howarth, George (Knowsley N) |
| Bray, Dr Jeremy | Howell, Rt Hon D. (S'heath) |
| Brown, Gordon (D'mline E) | Howells, Geraint |
| Brown, Nicholas (Newcastle E) | Hoyle, Doug |
| Bruce, Malcolm (Gordon) | Hughes, John (Coventry NE) |
| Buchan, Norman | Hughes, Robert (Aberdeen N) |
| Caborn, Richard | Hughes, Roy (Newport E) |
| Callaghan, Jim | Hughes, Sean (Knowsley S) |
| Campbell, Menzies (Fife NE) | Hughes, Simon (Southwark) |
| Campbell, Ron (Blyth Valley) | Hume, John |
| Campbell-Savours, D. N. | Illsley, Eric |
| Canavan, Dennis | Ingram, Adam |
| Carlile, Alex (Mont'g) | Janner, Greville |
| Clark, Dr David (S Shields) | John, Brynmor |
| Clarke, Tom (Monklands W) | Jones, Barry (Alyn & Deeside) |
| Clay, Bob | Jones, leuan (Ynys Môn) |
| Clelland, David | Kaufman, Rt Hon Gerald |
| Clwyd, Mrs Ann | Kennedy, Charles |
| Cohen, Harry | Kinnock, Rt Hon Neil |
| Coleman, Donald | Kirkwood, Archy |
| Cook, Frank (Stockton N) | Leadbitter, Ted |
| Cook, Robin (Livingston) | Leighton, Ron |
| Corbyn, Jeremy | Lestor, Joan (Eccles) |
| Cousins, Jim | Lewis, Terry |
| Cox, Tom | Livingstone, Ken |
| Crowther, Stan | Livsey, Richard |
| Cryer, Bob | Lloyd, Tony (Stretford) |
| Cummings, John | Lofthouse, Geoffrey |
| Cunlirfe, Lawrence | McAllion, John |
| Cunningham, Dr John | McAvoy, Thomas |
| Dalyell, Tarn | McCartney, Ian |
| Darling, Alistair | Macdonald, Calum A. |
| Davies, Ron (Caerphilly) | McFall, John |
| Davis, Terry (B'ham Hodge H'I) | McGrady, Eddie |
| Dewar, Donald | McKay, Allen (Barnsley West) |
| Dixon, Don | McKelvey, William |
| Dobson, Frank | McLeish, Henry |
| Doran, Frank | McNamara, Kevin |
| Douglas, Dick | McTaggart, Bob |
| Duffy, A. E. P. | McWilliam, John |
| Dunnachie, Jimmy | Madden, Max |
| Dunwoody, Hon Mrs Gwyneth | Mahon, Mrs Alice |
| Eadie, Alexander | Marek, Dr John |
| Eastham, Ken | Marshall, David (Shettleston) |
| Evans, John (St Helens N) | Marshall, Jim (Leicester S) |
| Ewing, Harry (Falkirk E) | Martin, Michael J. (Springburn) |
| Ewing, Mrs Margaret (Moray) | Maxton, John |
| Fatchett, Derek | Meacher, Michael |
| Faulds, Andrew | Michie, Bill (Sheffield Heeley) |
| Field, Frank (Birkenhead) | Millan, Rt Hon Bruce |
| Fields, Terry (L'pool B G'n) | Mitchell, Austin (G't Grimsby) |
| Fisher, Mark | Moonie, Dr Lewis |
| Flannery, Martin | Morgan, Rhodri |
| Flynn, Paul | Morris, Rt Hon J. (Aberavon) |
| Foot, Rt Hon Michael | Mowlam, Marjorie |
| Foster, Derek | Mullin, Chris |
| Foulkes, George | Murphy, Paul |
| Fraser, John | Nellist, Dave |
| Galbraith, Sam | Oakes, Rt Hon Gordon |
| Galloway, George | O'Neill, Martin |
| Garrett, John (Norwich South) | Orme, Rt Hon Stanley |
| George, Bruce | Parry, Robert |
| Gilbert, Rt Hon Dr John | Patchett, Terry |
| Godman, Dr Norman A. | Pendry, Tom |
| Pike, Peter L. | Steel, Rt Hon David |
| Powell, Ray (Ogmore) | Stott, Roger |
| Prescott, John | Strang, Gavin |
| Primarolo, Dawn | Straw, Jack |
| Quin, Ms Joyce | Taylor, Mrs Ann (Dewsbury) |
| Randall, Stuart | Taylor, Matthew (Truro) |
| Redmond, Martin | Thomas, Dr Dafydd Elis |
| Rees, Rt Hon Merlyn | Turner, Dennis |
| Reid, Dr John | Vaz, Keith |
| Richardson, Jo | Wall, Pat |
| Robertson, George | Walley, Joan |
| Robinson, Geoffrey | Wardell, Gareth (Gower) |
| Rogers, Allan | Wareing, Robert N. |
| Rooker, Jeff | Welsh, Andrew (Angus E) |
| Ross, Ernie (Dundee W) | Welsh, Michael (Doncaster N) |
| Rowlands, Ted | Wigley, Dafydd |
| Sedgemore, Brian | Williams, Rt Hon Alan |
| Sheerman, Barry | Williams, Alan W. (Carm'then) |
| Sheldon, Rt Hon Robert | Wilson, Brian |
| Shore, Rt Hon Peter | Winnick, David |
| Short, Clare | Wise, Mrs Audrey |
| Skinner, Dennis | Worthington, Tony |
| Smith, Andrew (Oxford E) | Young, David (Bolton SE) |
| Smith, C. (Isl'ton & F'bury) | |
| Smith, Cyril (Rochdale) | Tellers for the Noes: |
| Smith, Rt Hon J. (Monk'ds E) | Mrs. Ray Michie and |
| Snape, Peter | Mr. Ronnie Fearn. |
| Soley, Clive |
Question accordingly agreed to.
Mr. Speaker
May I have the leave of the House to put motions 20, 21 and 22 together? There does not appear to be any objection to that being done.
20 Relief For Interest (Dependent Relative's Residence)
Resolved,
That—(1) In sections 355(1)(a) and 357(2)(a) of the Income and Corporation Taxes Act 1988 the words "or of a dependent relative or former or separated spouse of his." shall not have effect in relation to payments of interest made on or after 6th April 1988. (2) Paragraph (1) above shall not apply where the interest is paid on a loan made before 6th April 1988 if interest paid on it at a relevant time was eligible for relief under section 353 of that Act only because the land, caravan or house-boat concerned was used as the only or main residence of the same dependent relative or former or separated spouse. (3) In paragraph (2) above "relevant time" means— (a) the last time when interest was paid on the loan before 6th April 1988, or (b) if no interest was paid on it before that date, any time within the period of 12 months (or any longer period substituted in relation to the case under section 355(2) of that Act) after the date on which the loan was made; but sub-paragraph (b) above shall not apply if at any time after the date on which the loan was made and before the date on which the land, caravan or house-boat was first used as mentioned in paragraph (2) above, the land, caravan or house-boat was used for any other purpose.(4) In section 358(4)(a) of that Act (relief where borrower deceased) the words "or of any dependent relative of the deceased" shall not have effect in relation to payments of interest made on or after 6th April 1988 unless— (a) the deceased died before that date, and (b) the land, caravan or house-boat was used as the only or main residence of the dependent relative before that date. (5) Where it is proved by written evidence that a loan made on or after 6th April 1988 was made in pursuance of an offer made by the lender before that date and that the offer either was in writing or was evidenced by a note or memorandum made by the lender before that date, the loan shall be deemed for the purposes of this Resolution to have been made before that date. (6) Interest paid by a housing association shall not be relevant loan interest for the purposes of Part IX of that Act where by virtue of this Resolution it would not be relevant loan interest if paid by a member of the association; and in this paragraph "housing association" means a housing association for the time being approved for the purposes of section 488 of that Act or a self-build society for the time being approved for the purposes of section 489.
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.]
21 Benefits In Kind (Cars)
Resolved,
That—(1) For the year 1988–89 and subsequent years of assessment, Schedule 6 to the Income and Corporation Taxes Act 1988 (taxation of directors and others in respect of cars) shall have effect with the substitution for Part I (tables of flat rate cash equivalents) of the following—
| PART I | ||
| TABLES OF FLAT RATE CASH EQUIVALENTS | ||
| TABLE A | ||
| Cars with an original market value up to £19,250 and having a cylinder capacity | ||
| Cylinder capacity of car in cubic centimetres | Age of car at end of relevant year of assessment | |
| Under 4 years | 4 years or more | |
| 1400 or less… … … … … … … … … … … | £1,050 | £700 |
| More than 1400 but not more than 2000… … … … | £1,400 | £940 |
| More than 2000… … … … … … … … … … | £2,200 | £1,450 |
| TABLE B | ||
| Cars with an original market value up to £19,250 and not having a cylinder capacity | ||
| Original market value of car | Age of car at end of relevant year of assessment | |
| Under 4 years | 4 years or more | |
| Less than £6,000 … … … … … … … … … … | £1,050 | £700 |
| £6,000 or more but less than £8,500… … … … … … | £1,400 | £940 |
| £8,500 or more but not more than £19,250… … … … … | £2,200 | £1,450 |
| TABLE C | ||
| Cars with an original market value of more than £19,250 | ||
| Original market value of car | Age of car at end of relevant year of assessment | |
| Under 4 years | 4 years or more | |
| More than £19,250 but not more than £29,000 | £2,900 | £1,940 |
| More than £29,000… … … … … … … … … | £4,600 | £3,060 |
(2) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 203 of the Income and Corporation Taxes Act 1988 (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.]
22 Woodlands
Resolved,
That provision may be made about the commercial occupation of woodlands.—[Mr. Lawson.]
23 Business Expansion Scheme
Question put,
That provision may be made amending Chapter III of Part VII of the Income and Corporation Taxes Act 1988 and the corresponding enactments repealed by that Act. —[Mr. Lawson.]
The House divided: Ayes 335, Noes 218.
Division No. 221]
| [10.54 pm
|
AYES
| |
| Adley, Robert | Batiste, Spencer |
| Aitken, Jonathan | Beaumont-Dark, Anthony |
| Alexander, Richard | Bellingham, Henry |
| Alison, Rt Hon Michael | Bendall, Vivian |
| Allason, Rupert | Bennett, Nicholas (Pembroke) |
| Amess, David | Benyon, W. |
| Amos, Alan | Bevan, David Gilroy |
| Arbuthnot, James | Biffen, Rt Hon John |
| Arnold, Jacques (Gravesham) | Biggs-Davison, Sir John |
| Arnold, Tom (Hazel Grove) | Blackburn, Dr John G. |
| Ashby, David | Blaker, Rt Hon Sir Peter |
| Aspinwall, Jack | Bonsor, Sir Nicholas |
| Atkins, Robert | Boscawen, Hon Robert |
| Baker, Rt Hon K. (Mole Valley) | Bottomley, Peter |
| Baker, Nicholas (Dorset N) | Bottomley, Mrs Virginia |
| Baldry, Tony | Bowden, A (Brighton K'pto'n) |
| Banks, Robert (Harrogate) | Bowden, Gerald (Dulwich) |
| Bowis, John | Cope, John |
| Boyson, Rt Hon Dr Sir Rhodes | Cormack, Patrick |
| Brandon-Bravo, Martin | Cran, James |
| Brazier, Julian | Critchley, Julian |
| Bright, Graham | Currie, Mrs Edwina |
| Brittan, Rt Hon Leon | Davies, Q. (Stamf'd & Spald'g) |
| Brooke, Rt Hon Peter | Davis, David (Boothferry) |
| Brown, Michael (Brigg & Cl't's) | Day, Stephen |
| Browne, John (Winchester) | Devlin, Tim |
| Bruce, Ian (Dorset South) | Dickens, Geoffrey |
| Buchanan-Smith, Rt Hon Alick | Dorrell, Stephen |
| Buck, Sir Antony | Douglas-Hamilton, Lord James |
| Budgen, Nicholas | Dover, Den |
| Burns, Simon | Dunn, Bob |
| Burt, Alistair | Durant, Tony |
| Butcher, John | Eggar, Tim |
| Butler, Chris | Emery, Sir Peter |
| Butterfill, John | Evans, David (Welwyn Hatf'd) |
| Carlisle, John, (Luton N) | Evennett, David |
| Carlisle, Kenneth (Lincoln) | Fairbairn, Nicholas |
| Carrington, Matthew | Fallon, Michael |
| Carttiss, Michael | Farr, Sir John |
| Cash, William | Favell, Tony |
| Channon, Rt Hon Paul | Fenner, Dame Peggy |
| Chapman, Sydney | Field, Barry (Isle of Wight) |
| Chope, Christopher | Fookes, Miss Janet |
| Churchill, Mr | Forman, Nigel |
| Clark, Hon Alan (Plym'th S'n) | Forsyth, Michael (Stirling) |
| Clark, Dr Michael (Rochford) | Forth, Eric |
| Clark, Sir W. (Croydon S) | Fowler, Rt Hon Norman |
| Clarke, Rt Hon K. (Rushcliffe) | Franks, Cecil |
| Colvin, Michael | Freeman, Roger |
| Conway, Derek | French, Douglas |
| Coombs, Anthony (Wyre F'rest) | Fry, Peter |
| Coombs, Simon (Swindon) | Gale, Roger |
| Gardiner, George | Lilley, Peter |
| Garel-Jones, Tristan | Lloyd, Sir Ian (Havant) |
| Gill, Christopher | Lord, Michael |
| Gilmour, Rt Hon Sir Ian | Luce, Rt Hon Richard |
| Glyn, Dr Alan | Lyell, Sir Nicholas |
| Goodhart, Sir Philip | McCrindle, Robert |
| Goodlad, Alastair | Macfarlane, Sir Neil |
| Goodson-Wickes, Dr Charles | MacGregor, Rt Hon John |
| Gorman, Mrs Teresa | MacKay, Andrew (E Berkshire) |
| Gorst, John | Maclean, David |
| Gow, Ian | McLoughlin, Patrick |
| Gower, Sir Raymond | McNair-Wilson, M. (Newbury) |
| Grant, Sir Anthony (CambsSW) | McNair-Wilson, P. (New Forest) |
| Greenway, Harry (Ealing N) | Madel, David |
| Greenway, John (Ryedale) | Major, Rt Hon John |
| Gregory, Conal | Malins, Humfrey |
| Griffiths, Sir Eldon (Bury St E') | Mans, Keith |
| Griffiths, Peter (Portsmouth N) | Maples, John |
| Grist, Ian | Marland, Paul |
| Ground, Patrick | Marshall, John (Hendon S) |
| Grylls, Michael | Marshall, Michael (Arundel) |
| Hamilton, Hon Archie (Epsom) | Martin, David (Portsmouth S) |
| Hamilton, Neil (Tatton) | Mates, Michael |
| Hampson, Dr Keith | Maude, Hon Francis |
| Hanley, Jeremy | Maxwell-Hyslop, Robin |
| Hannam, John | Mayhew, Rt Hon Sir Patrick |
| Hargreaves, A. (B'ham H'll Gr') | Mellor, David |
| Hargreaves, Ken (Hyndburn) | Meyer, Sir Anthony |
| Harris, David | Miller, Hal |
| Hawkins, Christopher | Mills, Iain |
| Hayes, Jerry | Miscampbell, Norman |
| Hayhoe, Rt Hon Sir Barney | Mitchell, Andrew (Gedling) |
| Hayward, Robert | Mitchell, David (Hants NW) |
| Heath, Rt Hon Edward | Moate, Roger |
| Heathcoat-Amory, David | Monro, Sir Hector |
| Heddle, John | Montgomery, Sir Fergus |
| Heseltine, Rt Hon Michael | Moore, Rt Hon John |
| Hicks, Mrs Maureen (Wolv' NE) | Morris, M (N'hampton S) |
| Higgins, Rt Hon Terence L. | Morrison, Hon Sir Charles |
| Hind, Kenneth | Moss, Malcolm |
| Hogg, Hon Douglas (Gr'th'm) | Moynihan, Hon Colin |
| Holt, Richard | Neale, Gerrard |
| Hordern, Sir Peter | Needham, Richard |
| Howard, Michael | Nelson, Anthony |
| Howarth, Alan (Strat'd-on-A) | Neubert, Michael |
| Howarth, G. (Cannock & B'wd) | Newton, Rt Hon Tony |
| Howell, Ralph (North Norfolk) | Nicholson, David (Taunton) |
| Hughes, Robert G. (Harrow W) | Nicholson, Emma (Devon West) |
| Hunt, David (Wirral W) | Onslow, Rt Hon Cranley |
| Hunt, John (Ravensbourne) | Oppenheim, Phillip |
| Hunter, Andrew | Page, Richard |
| Hurd, Rt Hon Douglas | Paice, James |
| Irvine, Michael | Parkinson, Rt Hon Cecil |
| Irving, Charles | Patnick, Irvine |
| Jack, Michael | Patten, John (Oxford W) |
| Jackson, Robert | Pattie, Rt Hon Sir Geoffrey |
| Janman, Tim | Pawsey, James |
| Jessel, Toby | Peacock, Mrs Elizabeth |
| Johnson Smith, Sir Geoffrey | Porter, Barry (Wirral S) |
| Jones, Gwilym (Cardiff N) | Porter, David (Waveney) |
| Jones, Robert B (Herts W) | Portillo, Michael |
| Jopling, Rt Hon Michael | Powell, William (Corby) |
| Kellett-Bowman, Dame Elaine | Price, Sir David |
| Kilfedder, James | Raffan, Keith |
| King, Roger (B'ham N'thfield) | Raison, Rt Hon Timothy |
| Kirkhope, Timothy | Rathbone, Tim |
| Knapman, Roger | Redwood, John |
| Knight, Greg (Derby North) | Renton, Tim |
| Knight, Dame Jill (Edgbaston) | Rhodes James, Robert |
| Knowles, Michael | Rhys Williams, Sir Brandon |
| Knox, David | Riddick, Graham |
| Lamont, Rt Hon Norman | Ridley, Rt Hon Nicholas |
| Lang, Ian | Ridsdale, Sir Julian |
| Latham, Michael | Roberts, Wyn (Conwy) |
| Lawrence, Ivan | Roe, Mrs Marion |
| Lawson, Rt Hon Nigel | Rossi, Sir Hugh |
| Lee, John (Pendle) | Rost, Peter |
| Leigh, Edward (Gainsbor'gh) | Rowe, Andrew |
| Lester, Jim (Broxtowe) | Rumbold, Mrs Angela |
| Lightbown, David | Ryder, Richard |
| Sackville, Hon Tom | Thompson, Patrick (Norwich N) |
| Sainsbury, Hon Tim | Thorne, Neil |
| Sayeed, Jonathan | Thornton, Malcolm |
| Scott, Nicholas | Thurnham, Peter |
| Shaw, David (Dover) | Townend, John (Bridlington) |
| Shaw, Sir Giles (Pudsey) | Townsend, Cyril D. (B'heath) |
| Shaw, Sir Michael (Scarb') | Tracey, Richard |
| Shelton, William (Streatham) | Tredinnick, David |
| Shephard, Mrs G. (Norfolk SW) | Trippier, David |
| Shepherd, Colin (Hereford) | Trotter, Neville |
| Shepherd, Richard (Aldridge) | Twinn, Dr Ian |
| Shersby, Michael | Vaughan, Sir Gerard |
| Sims, Roger | Waddington, Rt Hon David |
| Skeet, Sir Trevor | Wakeham, Rt Hon John |
| Smith, Tim (Beaconsfield) | Waldegrave, Hon William |
| Soames, Hon Nicholas | Walden, George |
| Speed, Keith | Walker, Bill (T'side North) |
| Speller, Tony | Waller, Gary |
| Spicer, Sir Jim (Dorset W) | Walters, Dennis |
| Spicer, Michael (S Worcs) | Ward, John |
| Squire, Robin | Wardle, Charles (Bexhill) |
| Stanbrook, Ivor | Warren, Kenneth |
| Steen, Anthony | Watts, John |
| Stern, Michael | Wheeler, John |
| Stevens, Lewis | Whitney, Ray |
| Stewart, Allan (Eastwood) | Widdecombe, Ann |
| Stewart, Andy (Sherwood) | Wilkinson, John |
| Stewart, Ian (Hertfordshire N) | Wilshire, David |
| Stokes, John | Wolfson, Mark |
| Stradling Thomas, Sir John | Wood, Timothy |
| Sumberg, David | Woodcock, Mike |
| Tapsell, Sir Peter | Yeo, Tim |
| Taylor, Ian (Esher) | Young, Sir George (Acton) |
| Taylor, John M (Solihull) | |
| Tebbit, Rt Hon Norman | Tellers for the Ayes: |
| Temple-Morris, Peter | Mr. Mark Lennox-Boyd and |
| Thatcher, Rt Hon Margaret | Mr. Peter Lloyd. |
| Thompson, D. (Calder Valley) | |
NOES
| |
| Abbott, Ms Diane | Cohen, Harry |
| Adams, Allen (Paisley N) | Coleman, Donald |
| Allen, Graham | Cook, Frank (Stockton N) |
| Alton, David | Cook, Robin (Livingston) |
| Archer, Rt Hon Peter | Corbyn, Jeremy |
| Armstrong, Hilary | Cousins, Jim |
| Ashdown, Paddy | Cox, Tom |
| Ashley, Rt Hon Jack | Crowther, Stan |
| Ashton, Joe | Cryer, Bob |
| Banks, Tony (Newham NW) | Cummings, John |
| Barnes, Harry (Derbyshire NE) | Cunliffe, Lawrence |
| Barron, Kevin | Cunningham, Dr John |
| Battle, John | Dalyell, Tam |
| Beckett, Margaret | Darling, Alistair |
| Beith, A. J. | Davies, Ron (Caerphilly) |
| Bell, Stuart | Davis, Terry (B'ham Hodge H'I |
| Benn, Rt Hon Tony | Dewar, Donald |
| Bennett, A. F. (D'nt'n &ish) | Dixon, Don |
| Bermingham, Gerald | Dobson, Frank |
| Bidwell, Sydney | Doran, Frank |
| Blair, Tony | Douglas, Dick |
| Boyes, Roland | Duffy, A. E. P. |
| Bradley, Keith | Dunnachie, Jimmy |
| Bray, Dr Jeremy | Dunwoody, Hon Mrs Gwyneth |
| Brown, Gordon (D'mline E) | Eadie, Alexander |
| Brown, Nicholas (Newcastle E) | Eastham, Ken |
| Bruce, Malcolm (Gordon) | Evans, John (St Helens N) |
| Buchan, Norman | Ewing, Harry (Falkirk E) |
| Caborn, Richard | Ewing, Mrs Margaret (Moray) |
| Callaghan, Jim | Fatchett, Derek |
| Campbell, Menzies (Fife NE) | Faulds, Andrew |
| Campbell, Ron (Blyth Valley) | Fearn, Ronald |
| Campbell-Savours, D. N. | Field, Frank (Birkenhead) |
| Canavan, Dennis | Fields, Terry (L'pool B G'n) |
| Carlile, Alex (Mont'g) | Fisher, Mark |
| Clark, Dr David (S Shields) | Flannery, Martin |
| Clarke, Tom (Monklands W) | Flynn, Paul |
| Clay, Bob | Foot, Rt Hon Michael |
| Clelland, David | Foster, Derek |
| Clwyd, Mrs Ann | Foulkes, George |
| Fraser, John | Michie, Mrs Ray (Arg'l & Bute) |
| Galbraith, Sam | Millan, Rt Hon Bruce |
| Galloway, George | Mitchell, Austin (G't Grimsby) |
| Garrett, John (Norwich South) | Moonie, Dr Lewis |
| George, Bruce | Morgan, Rhodri |
| Gilbert, Rt Hon Dr John | Morris, Rt Hon J. (Aberavon) |
| Godman, Dr Norman A. | Mowlam, Marjorie |
| Golding, Mrs Llin | Mullin, Chris |
| Gordon, Mildred | Murphy, Paul |
| Gould, Bryan | Nellist, Dave |
| Grant, Bernie (Tottenham) | Oakes, Rt Hon Gordon |
| Griffiths, Nigel (Edinburgh S) | O'Neill, Martin |
| Griffiths, Win (Bridgend) | Orme, Rt Hon Stanley |
| Grocott, Bruce | Parry, Robert |
| Hattersley, Rt Hon Roy | Patchett, Terry |
| Healey, Rt Hon Denis | Pendry, Tom |
| Heffer, Eric S. | Pike, Peter L. |
| Henderson, Doug | Prescott, John |
| Hinchliffe, David | Primarolo, Dawn |
| Hogg, N. (C'nauld & Kilsyth) | Quin, Ms Joyce |
| Holland, Stuart | Randall, Stuart |
| Home Robertson, John | Redmond, Martin |
| Howarth, George (Knowsley N) | Rees, Rt Hon Merlyn |
| Howell, Rt Hon D. (S'heath) | Reid, Dr John |
| Howells, Geraint | Richardson, Jo |
| Hoyle, Doug | Robertson, George |
| Hughes, John (Coventry NE) | Robinson, Geoffrey |
| Hughes, Robert (Aberdeen N) | Rogers, Allan |
| Hughes, Roy (Newport E) | Rooker, Jeff |
| Hughes, Sean (Knowsley S) | Ross, Ernie (Dundee W) |
| Hughes, Simon (Southwark) | Rowlands, Ted |
| Hume, John | Ruddock, Joan |
| Illsley, Eric | Sedgemore, Brian |
| Ingram, Adam | Sheerman, Barry |
| Janner, Greville | Sheldon, Rt Hon Robert |
| John, Brynmor | Shore, Rt Hon Peter |
| Jones, Barry (Alyn & Deeside) | Short, Clare |
| Jones, leuan (Ynys Môn) | Skinner, Dennis |
| Kaufman, Rt Hon Gerald | Smith, Andrew (Oxford E) |
| Kennedy, Charles | Smith, C. (Isl'ton & F'bury) |
| Kinnock, Rt Hon Neil | Smith, Cyril (Rochdale) |
| Kirkwood, Archy | Smith, Rt Hon J. (Monk'ds E) |
| Leadbitter, Ted | Snape, Peter |
| Leighton, Ron | Soley, Clive |
| Lestor, Joan (Eccles) | Steel, Rt Hon David |
| Lewis, Terry | Stott, Roger |
| Livingstone, Ken | Strang, Gavin |
| Livsey, Richard | Straw, Jack |
| Lloyd, Tony (Stretford) | Taylor, Mrs Ann (Dewsbury) |
| Lofthouse, Geoffrey | Taylor, Matthew (Truro) |
| McAllion, John | Thomas, Dr Dafydd Elis |
| McAvoy, Thomas | Turner, Dennis |
| McCartney, Ian | Vaz, Keith |
| Macdonald, Calum A. | Wall, Pat |
| McFall, John | Walley, Joan |
| McGrady, Eddie | Warden, Gareth (Gower) |
| McKay, Allen (Barnsley West) | Wareing, Robert N. |
| McKelvey, William | Welsh, Andrew (Angus E) |
| McLeish, Henry | Welsh, Michael (Doncaster N) |
| McNamara, Kevin | Wigley, Dafydd |
| McTaggart, Bob | Williams, Rt Hon Alan |
| McWilliam, John | Williams, Alan W. (Carm'then) |
| Madden, Max | Wilson, Brian |
| Mahon, Mrs Alice | Winnick, David |
| Marek, Dr John | Wise, Mrs Audrey |
| Marshall, David (Shettleston) | Worthington, Tony |
| Marshall, Jim (Leicester S) | Young, David (Bolton SE) |
| Martin, Michael J. (Springburn) | |
| Maxton, John | Tellers for the Noes: |
| Meacher, Michael | Mr. Frank Haynes and |
| Michie, Bill (Sheffield Heeley) | Mr. Ray Powell. |
Question accordingly agreed to.
Mr. Sneaker
With the leave of the House, I shall put together motions Nos. 24 to 34.
24 Payments On Termina'rion Of Employment, Etc
Resolved,
That provision may be made abolishing relief under paragraphs 4 to 7 of Schedule 11 to the Income and Corporation Taxes Act 1988.—[Mr. Lawson.]
25 Oil Licences
Resolved,
That provision may he made with respect to the application of—(a) the Capital Gains Tax Act 1979 and any enactment which falls to be construed as one with that Act, (b) certain provisions of the Capital Allowances Act 1968, and (c) section 55 of and Schedules 13 and 14 to the Finance Act 1986 (capital allowances in respect of mineral extraction), in relation to certain disposals (including part disposals) of licences under the Petroleum (Production) Act 1934 and the Petroleum (Production) Act (Northern Ireland) 1964, being disposals occurring before as well as after the passing of this Resolution.—[Mr. Lawson.]
26 Company Residence And Migration
Resolved,
That charges to corporation tax may be imposed by provisions for determining whet her or not a company is to be regarded as resident in the United Kingdom, and provisions relating to companies ceasing to be resident there.—[Mr. Lawson.]
27 Charities
Resolved,
That, for the year 1988–89 and subsequent years of assessment, section 202(7) of the Income and Corporation Taxes Act 1988 (which limits to £120 the deductions attracting relief) shall have effect with the substitution of "£240" for "£120".
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.]
28 Entertainment Expenses
Resolved,
That provision may be made repealing section 577(2) of the Income and Corporation Taxes Act 1988. —[Mr. Lawson.]
29 Premiums For Leases, Etc
Resolved,
That provision may be made abolishing relief under Schedule 2 to the Income and Corporation Taxes Act 1988. —[Mr. Lawson.]
30 Underwriters
Resolved,
That provision (including provision for the years of assessment 1985–86, 1986–87 and 1987–88) may be made about underwriters.—[Mr. Lawson.]
31 Foreign Public Revenue Dividends
Resolved,
That provision may be made about dividends payable out of any public revenue, within the meaning of Part III of the Income and Corporation Taxes Act 1988, other than the public revenue of the United Kingdom.—[Mr. Lawson.]
32 Employee Share Acquisitions
Resolved,
That provision (including provision having retrospective effect) may be made about the acquisition of shares or interests in shares by directors or employees (or prospective or former directors or employees).—[Mr. Lawson.]
33 Capital Allowances
Resolved,
That provision may be made with respect to allowances under the Capital Allowances Act 1968 or Chapter I of Part III of the Finance Act 1971.—[Mr. Lawson.]
34 Capital Gains Tax (Rates)
Resolved,
That provision may be made about the rates at which capital gains tax is chargeable and for related purposes.—[Mr. Lawson.]
35 Capital Gains (Assets Held On 31St March 1982)
Question put,
That provision may be made as to the taxation of capital gains and losses on the disposal of assets acquired on or before 31st March 1982, and as to related matters.—[Mr. Lawson.]
The House divided: Ayes 358, Noes 191.
Division No. 222]
| [11.06 pm
|
AYES
| |
| Adley, Robert | Bruce, Ian (Dorset South) |
| Aitken, Jonathan | Bruce, Malcolm (Gordon) |
| Alexander, Richard | Buchanan-Smith, Rt Hon Alick |
| Alison, Rt Hon Michael | Buck, Sir Antony |
| Allason, Rupert | Budgen, Nicholas |
| Alton, David | Burns, Simon |
| Amess, David | Burt, Alistair |
| Amos, Alan | Butcher, John |
| Arbuthnot, James | Butler, Chris |
| Arnold, Jacques (Gravesham) | Butterfill, John |
| Arnold, Tom (Hazel Grove) | Campbell, Menzies (Fife NE) |
| Ashby, David | Carlile, Alex (Mont'g) |
| Ashdown, Paddy | Carlisle, John, (Luton N) |
| Aspinwall, Jack | Carlisle, Kenneth (Lincoln) |
| Atkins, Robert | Carrington, Matthew |
| Baker, Rt Hon K. (Mole Valley) | Carttiss, Michael |
| Baker, Nicholas (Dorset N) | Cash, William |
| Baldry, Tony | Channon, Rt Hon Paul |
| Banks, Robert (Harrogate) | Chapman, Sydney |
| Batiste, Spencer | Chope, Christopher |
| Beaumont-Dark, Anthony | Churchill, Mr |
| Beggs, Roy | Clark, Hon Alan (Plym'th S'n) |
| Beith, A. J. | Clark, Dr Michael (Rochford) |
| Bellingham, Henry | Clark, Sir W. (Croydon S) |
| Bendall, Vivian | Clarke, Rt Hon K. (Rushcliffe) |
| Bennett, Nicholas (Pembroke) | Colvin, Michael |
| Benyon, W. | Conway, Derek |
| Bevan, David Gilroy | Coombs, Anthony (Wyre F'rest) |
| Biffen, Rt Hon John | Coombs, Simon (Swindon) |
| Biggs-Davison, Sir John | Cope, John |
| Blackburn, Dr John G. | Cormack, Patrick |
| Blaker, Rt Hon Sir Peter | Cran, James |
| Bonsor, Sir Nicholas | Critchley, Julian |
| Boscawen, Hon Robert | Currie, Mrs Edwina |
| Bottomley, Peter | Davies, Q. (Stamf'd & Spald'g) |
| Bottomley, Mrs Virginia | Davis, David (Boothferry) |
| Bowden, A (Brighton K'pto'n) | Day, Stephen |
| Bowden, Gerald (Dulwich) | Devlin, Tim |
| Bowis, John | Dickens, Geoffrey |
| Boyson, Rt Hon Dr Sir Rhodes | Dorrell, Stephen |
| Brandon-Bravo, Martin | Douglas-Hamilton, Lord James |
| Brazier, Julian | Dover, Den |
| Bright, Graham | Dunn, Bob |
| Brittan, Rt Hon Leon | Durant, Tony |
| Brooke, Rt Hon Peter | Eggar, Tim |
| Brown, Michael (Brigg & Cl't's) | Emery, Sir Peter |
| Browne, John (Winchester) | Evans, David (Welwyn Hatf'd) |
| Evennett, David | Jones, Gwilym (Cardiff N) |
| Fairbairn, Nicholas | Jones, Robert B (Herts W) |
| Fallon, Michael | Jopling, Rt Hon Michael |
| Farr, Sir John | Kellett-Bowman, Dame Elaine |
| Favell, Tony | Kennedy, Charles |
| Fearn, Ronald | Kilfedder, James |
| Fenner, Dame Peggy | King, Roger (B'ham N'thfield) |
| Field, Barry (Isle of Wight) | Kirkhope, Timothy |
| Fookes, Miss Janet | Kirkwood, Archy |
| Forman, Nigel | Knapman, Roger |
| Forsyth, Michael (Stirling) | Knight, Greg (Derby North) |
| Forsythe, Clifford (Antrim S) | Knight, Dame Jill (Edgbaston) |
| Forth, Eric | Knowles, Michael |
| Fowler, Rt Hon Norman | Knox, David |
| Franks, Cecil | Lamont, Rt Hon Norman |
| Freeman, Roger | Lang, Ian |
| French, Douglas | Latham, Michael |
| Fry, Peter | Lawrence, Ivan |
| Gale, Roger | Lawson, Rt Hon Nigel |
| Gardiner, George | Lee, John (Pendle) |
| Garel-Jones, Tristan | Leigh, Edward (Gainsbor'gh) |
| Gill, Christopher | Lester, Jim (Broxtowe) |
| Gilmour, Rt Hon Sir Ian | Lightbown, David |
| Glyn, Dr Alan | Lilley, Peter |
| Goodhart, Sir Philip | Livsey, Richard |
| Goodlad, Alastair | Lloyd, Sir Ian (Havant) |
| Goodson-Wickes, Dr Charles | Lord, Michael |
| Gorman, Mrs Teresa | Luce, Rt Hon Richard |
| Gorst, John | Lyell, Sir Nicholas |
| Gow, Ian | McCrindle, Robert |
| Gower, Sir Raymond | Macfarlane, Sir Neil |
| Grant, Sir Anthony (CambsSW) | MacGregor, Rt Hon John |
| Greenway, Harry (Ealing N) | MacKay, Andrew (E Berkshire) |
| Greenway, John (Ryedale) | Maclean, David |
| Gregory, Conal | McLoughlin, Patrick |
| Griffiths, Sir Eldon (Bury St E') | McNair-Wilson, M. (Newbury) |
| Griffiths, Peter (Portsmouth N) | McNair-Wilson, P. (New Forest) |
| Grist, Ian | Madel, David |
| Ground, Patrick | Maginnis, Ken |
| Grylls, Michael | Major, Rt Hon John |
| Hamilton, Hon Archie (Epsom) | Malins, Humfrey |
| Hamilton, Neil (Tatton) | Mans, Keith |
| Hampson, Dr Keith | Maples, John |
| Hanley, Jeremy | Marland, Paul |
| Hannam, John | Marshall, John (Hendon S) |
| Hargreaves, A. (B'ham H'll Gr') | Marshall, Michael (Arundel) |
| Hargreaves, Ken (Hyndburn) | Martin, David (Portsmouth S) |
| Harris, David | Mates, Michael |
| Hawkins, Christopher | Maude, Hon Francis |
| Hayes, Jerry | Maxwell-Hyslop, Robin |
| Hayhoe, Rt Hon Sir Barney | Mayhew, Rt Hon Sir Patrick |
| Hayward, Robert | Mellor, David |
| Heath, Rt Hon Edward | Meyer, Sir Anthony |
| Heathcoat-Amory, David | Michie, Mrs Ray (Arg'l & Bute) |
| Heddle, John | Miller, Hal |
| Heseltine, Rt Hon Michael | Mills, Iain |
| Hicks, Mrs Maureen (Wolv' NE) | Miscampbell, Norman |
| Higgins, Rt Hon Terence L. | Mitchell, Andrew (Gedling) |
| Hind, Kenneth | Mitchell, David (Hants NW) |
| Hogg, Hon Douglas (Gr'th'm) | Moate, Roger |
| Holt, Richard | Molyneaux, Rt Hon James |
| Hordern, Sir Peter | Monro, Sir Hector |
| Howard, Michael | Montgomery, Sir Fergus |
| Howarth, Alan (Strat'd-on-A) | Moore, Rt Hon John |
| Howarth, G. (Cannock & B'wd) | Morris, M (N'hampton S) |
| Howell, Ralph (North Norfolk) | Morrison, Hon Sir Charles |
| Howells, Geraint | Moss, Malcolm |
| Hughes, Robert G. (Harrow W) | Moynihan, Hon Colin |
| Hughes, Simon (Southwark) | Neale, Gerrard |
| Hunt, David (Wirral W) | Needham, Richard |
| Hunt, John (Ravensbourne) | Nelson, Anthony |
| Hunter, Andrew | Neubert, Michael |
| Hurd, Rt Hon Douglas | Newton, Rt Hon Tony |
| Irvine, Michael | Nicholson, David (Taunton) |
| Irving, Charles | Nicholson, Emma (Devon West) |
| Jack, Michael | Onslow, Rt Hon Cranley |
| Jackson, Robert | Oppenheim, Phillip |
| Janman, Tim | Page, Richard |
| Jessel, Toby | Paice, James |
| Johnson Smith, Sir Geoffrey | Parkinson, Rt Hon Cecil |
| Patnick, Irvine | Stern, Michael |
| Patten, John (Oxford W) | Stevens, Lewis |
| Pattie, Rt Hon Sir Geoffrey | Stewart, Allan (Eastwood) |
| Pawsey, James | Stewart, Andy (Sherwood) |
| Peacock, Mrs Elizabeth | Stewart, Ian (Hertfordshire N) |
| Porter, Barry (Wirral S) | Stokes, John |
| Porter, David (Waveney) | Stradling Thomas, Sir John |
| Portillo, Michael | Sumberg, David |
| Powell, William (Corby) | Tapsell, Sir Peter |
| Price, Sir David | Taylor, Ian (Esher) |
| Raffan, Keith | Taylor, John M (Solihull) |
| Raison, Rt Hon Timothy | Taylor, Matthew (Truro) |
| Rathbone, Tim | Tebbit, Rt Hon Norman |
| Redwood, John | Temple-Morris, Peter |
| Renton, Tim | Thatcher, Rt Hon Margaret |
| Rhodes James, Robert | Thompson, D. (Calder Valley) |
| Rhys Williams, Sir Brandon | Thompson, Patrick (Norwich N) |
| Riddick, Graham | Thorne, Neil |
| Ridley, Rt Hon Nicholas | Thornton, Malcolm |
| Ridsdale, Sir Julian | Thurnham, Peter |
| Roberts, Wyn (Conwy) | Townend, John (Bridlington) |
| Roe, Mrs Marion | Townsend, Cyril D. (B'heath) |
| Ross, William (Londonderry E) | Tracey, Richard |
| Rossi, Sir Hugh | Tredinnick, David |
| Rost, Peter | Trippier, David |
| Rowe, Andrew | Trotter, Neville |
| Rumbold, Mrs Angela | Twinn, Dr Ian |
| Ryder, Richard | Vaughan, Sir Gerard |
| Sackville, Hon Tom | Waddington, Rt Hon David |
| Sainsbury, Hon Tim | Wakeham, Rt Hon John |
| Sayeed, Jonathan | Waldegrave, Hon William |
| Scott, Nicholas | Walden, George |
| Shaw, David (Dover) | Walker, A. Cecil (Belfast N) |
| Shaw, Sir Giles (Pudsey) | Walker, Bill (T'side North) |
| Shaw, Sir Michael (Scarb') | Waller, Gary |
| Shelton, William (Streatham) | Walters, Dennis |
| Shephard, Mrs G. (Norfolk SW) | Ward, John |
| Shepherd, Colin (Hereford) | Wardle, Charles (Bexhill) |
| Shepherd, Richard (Aldridge) | Warren, Kenneth |
| Shersby, Michael | Watts, John |
| Sims, Roger | Wheeler, John |
| Skeet, Sir Trevor | Whitney, Ray |
| Smith, Cyril (Rochdale) | Widdecombe, Ann |
| Smith, Tim (Beaconsfield) | Wilkinson, John |
| Smyth, Rev Martin (Belfast S) | Wilshire, David |
| Soames, Hon Nicholas | Wolfson, Mark |
| Speed, Keith | Wood, Timothy |
| Speller, Tony | Woodcock, Mike |
| Spicer, Sir Jim (Dorset W) | Yeo, Tim |
| Spicer, Michael (S Worcs) | Young, Sir George (Acton) |
| Squire, Robin | |
| Stanbrook, Ivor | Tellers for the Ayes: |
| Steel, Rt Hon David | Mr. Mark Lennox-Boyd and |
| Steen, Anthony | Mr. Peter Lloyd. |
NOES
| |
| Abbott, Ms Diane | Caborn, Richard |
| Adams, Allen (Paisley N) | Callaghan, Jim |
| Allen, Graham | Campbell, Ron (Blyth Valley) |
| Archer, Rt Hon Peter | Campbell-Savours, D. N. |
| Armstrong, Hilary | Canavan, Dennis |
| Ashley, Rt Hon Jack | Clark, Dr David (S Shields) |
| Ashton, Joe | Clarke, Tom (Monklands W) |
| Banks, Tony (Newham NW) | Clay, Bob |
| Barnes, Harry (Derbyshire NE) | Clelland, David |
| Barron, Kevin | Clwyd, Mrs Ann |
| Battle, John | Cohen, Harry |
| Beckett, Margaret | Coleman, Donald |
| Bell, Stuart | Cook, Frank (Stockton N) |
| Benn, Rt Hon Tony | Cook, Robin (Livingston) |
| Bennett, A. F. (D'nt'n & R'dish) | Corbyn, Jeremy |
| Bermingham, Gerald | Cousins, Jim |
| Bidwell, Sydney | Cox, Tom |
| Blair, Tony | Crowther, Stan |
| Boyes, Roland | Cryer, Bob |
| Bradley, Keith | Cummings, John |
| Bray, Dr Jeremy | Cunliffe, Lawrence |
| Brown, Gordon (D'mline E) | Cunningham, Dr John |
| Brown, Nicholas (Newcastle E) | Dalyell, Tam |
| Buchan, Norman | Darling, Alistair |
| Davies, Ron (Caerphilly) | McTaggart, Bob |
| Davis, Terry (B'ham Hodge H'I) | McWilliam, John |
| Dewar, Donald | Madden, Max |
| Dixon, Don | Mahon, Mrs Alice |
| Dobson, Frank | Marek, Dr John |
| Doran, Frank | Marshall, David (Shettleston) |
| Douglas, Dick | Marshall, Jim (Leicester S) |
| Duffy, A. E. P. | Martin, Michael J. (Springburn) |
| Dunnachie, Jimmy | Maxton, John |
| Eadie, Alexander | Meacher, Michael |
| Eastham, Ken | Michie, Bill (Sheffield Heeley) |
| Evans, John (St Helens N) | Millan, Rt Hon Bruce |
| Ewing, Harry (Falkirk E) | Mitchell, Austin (G't Grimsby) |
| Fatchett, Derek | Moonie, Dr Lewis |
| Faulds, Andrew | Morgan, Rhodri |
| Field, Frank (Birkenhead) | Morris, Rt Hon J. (Aberavon) |
| Fields, Terry (L'pool B G'n) | Mowlam, Marjorie |
| Fisher, Mark | Mullin, Chris |
| Flannery, Martin | Murphy, Paul |
| Flynn, Paul | Nellist, Dave |
| Foot, Rt Hon Michael | Oakes, Rt Hon Gordon |
| Foster, Derek | O'Neill, Martin |
| Foulkes, George | Orme, Rt Hon Stanley |
| Fraser, John | Parry, Robert |
| Galbraith, Sam | Patchett, Terry |
| Galloway, George | Pendry, Tom |
| Garrett, John (Norwich South) | Pike, Peter L. |
| George, Bruce | Prescott, John |
| Gilbert, Rt Hon Dr John | Primarolo, Dawn |
| Godman, Dr Norman A. | Quin, Ms Joyce |
| Golding, Mrs Llin | Randall, Stuart |
| Gordon, Mildred | Redmond, Martin |
| Gould, Bryan | Flees, Rt Hon Merlyn |
| Grant, Bernie (Tottenham) | Reid, Dr John |
| Griffiths, Nigel (Edinburgh S) | Richardson, Jo |
| Griffiths, Win (Bridgend) | Robertson, George |
| Grocott, Bruce | Robinson, Geoffrey |
| Hattersley, Rt Hon Roy | Rogers, Allan |
| Healey, Rt Hon Denis | Rooker, Jeff |
| Heffer, Eric S. | Ross, Ernie (Dundee W) |
| Henderson, Doug | Rowlands, Ted |
| Hinchliffe, David | Ruddock, Joan |
| Hogg, N. (C'nauld & Kilsyth) | Sedgemore, Brian |
| Holland, Stuart | Sheerman, Barry |
| Home Robertson, John | Sheldon, Rt Hon Robert |
| Howarth, George (Knowsley N) | Shore, Rt Hon Peter |
| Howell, Rt Hon D. (S'heath) | Short, Clare |
| Hoyle, Doug | Skinner, Dennis |
| Hughes, John (Coventry NE) | Smith, Andrew (Oxford E) |
| Hughes, Robert (Aberdeen N) | Smith, C. (Isl'ton & F'bury) |
| Hughes, Roy (Newport E) | Smith, Rt Hon J. (Monk'ds E) |
| Hughes, Sean (Knowsley S) | Snape, Peter |
| Illsley, Eric | Soley, Clive |
| Ingram, Adam | Stott, Roger |
| Janner, Greville | Strang, Gavin |
| John, Brynmor | Straw, Jack |
| Jones, Barry (Alyn & Deeside) | Taylor, Mrs Ann (Dewsbury) |
| Kaufman, Rt Hon Gerald | Turner, Dennis |
| Kinnock, Rt Hon Neil | Wall, Pat |
| Leadbitter, Ted | Walley, Joan |
| Leighton, Ron | Wardell, Gareth (Gower) |
| Lestor, Joan (Eccles) | Wareing, Robert N. |
| Lewis, Terry | Welsh, Michael (Doncaster N) |
| Livingstone, Ken | Williams, Rt Hon Alan |
| Lloyd, Tony (Stretford) | Williams, Alan W. (Carm'then) |
| Lofthouse, Geoffrey | Wilson, Brian |
| McAllion, John | Winnick, David |
| McAvoy, Thomas | Wise, Mrs Audrey |
| McCartney, Ian | Worthington, Tony |
| Macdonald, Calum A. | Young, David (Bolton SE) |
| McFall, John | |
| McKay, Allen (Barnsley West) | Tellers for the Noes: |
| McKelvey, William | Mr. Frank Haynes and |
| McLeish, Henry | Mr. Ray Powell. |
| McNamara, Kevin |
Question accordingly agreed to.
Mr. Speaker
With the leave of the House, I shall put motions 36 to 49 together.
36 Capital Gains (Married Couples)
Resolved,
That provision may be made about chargeable gains of husbands and wives.—[Mr. Lawson.]
37 Capital Gains (Annual Exempt Amount)
Resolved,
That provision may be made as to the operation of section 5 of the Capital Gains Tax Act 1979 for the year 1988–89.[Mr. Lawson.]
38 Capital Gains (Dependent Relative's Residence)
Resolved,
That provision may be made removing the relief given by section 105 of the Capital Gains Tax Act 1979. —[Mr. Lawson.]
39 Capital Gains (Indexation)
Resolved,
That provision (including provision having retrospective effect) may be made removing indexation allowance in the case of shares in building societies and industrial and provident societies and of certain disposals by companies of shares or debts.—[Mr. Lawson.]
40 Transfers Within A Group
Resolved,
That provision may be made excluding certain cases from the operation of section 273 of the Income and Corporation Taxes Act 1970.—[Mr. Lawson.]
41 Personal Equity Plans
Resolved,
That provision may be made enabling regulations under section 149D of the Capital Gains Tax Act 1979 to secure, in relation to disposals on or after 18th January 1988, that losses are in certain circumstances disregarded for the purposes of capital gains tax.—[Mr. Lawson.]
42 Investment Trusts
Resolved,
That provision may be made amending the definition of "investment trust" in the Income and Corporation Taxes Act 1988 and treating section 93(6) of the Finance Act 1972 as not having been repealed.—[Mr. Lawson.]
43 Assessment Procedure
Resolved,
That provision may be made about assessments relating to income arising in the year for which the assessments are made. —[Mr. Lawson.]
44 Oil Allowance
Resolved,
That provision may be made reducing the oil allowance under section 8 of the Oil Taxation Act 1975 in respect of certain oil fields.[Mr. Lawson.]
45 Stamp Duty (Abolition Of Capital Duty)
Resolved,
That the following provisions shall have effect for the period beginning with 22nd March 1988 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973—
(1) The stamp duties chargeable by virtue of section 47 of the Finance Act 1973 and Article 8 of the Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973 (stamp duties on documents relating to chargeable transactions of capital companies) are abolished; and accordingly—(a) that section, section 48 of that Act and Schedule 19 to that Act; and (b) that Article, Article 9 of that Order and Schedule 2 to that Order, shall cease to have effect.
(2) Paragraph (1) above shall have effect in relation to—
(3) For the purposes of section 14(4) of the Stamp Act 1891 (instruments not to be given in evidence etc. unless stamped in accordance with the law in force at the time of execution), the law in force—
shall be deemed to be that as varied in accordance with this Resolution.
(4) In this Resolution—
"exempt transaction" means a transaction which is exempt by virtue of paragraph 10(1) of Schedule 19 to the Finance Act 1973.
"relevant document" has the meaning given by section 47 of that Act;
"relevant duty" means the duty payable under paragraph 10(4) of Schedule 19 to that Act;
"relevant event" means such an event as is mentioned in paragraph 10(3)(a) or (b) of Schedule 19 to that Act;
and any reference in this paragraph to section 47 of or Schedule 19 to that Act includes a reference to Article 8 of or Schedule 2 to the Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of section 50 of the Finance Act 1973. —[Mr. Lawson.]
46 Stamp Duty (Abolition Of Unit Trust Instrument Duty)
Resolved,
That the following provisions shall have effect for the period beginning with 22nd March 1988 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973—
(1) The stamp duty chargeable by virtue of the heading in Schedule 1 to the Stamp Act 1891 "Unit Trust Instrument" is abolished; and accordingly that heading and the following enactments, namely—(a) section 53 of the Finance Act 1946; (b) section 24 of the Finance (No. 2) Act (Northern Ireland) 1946; (c) section 30 of the Finance Act 1962; and (d) section 3 of the Finance Act (Northern Ireland) 1962, shall cease to have effect.
(2) Paragraph (1) above shall have effect in relation to—
(3) For the purposes of section 14(4) of the Stamp Act 1891 (instruments not to be given in evidence etc. unless stamped in accordance with the law in force at the time of execution), the law in force—
paragraph (2)(d) above becomes trust property, shall be deemed to be that as varied in accordance with this Resolution.
(4) In this Resolution "trust instrument" and "trust property" have the meanings given by section 57 of the Finance Act 1946 or section 28 of the Finance (No. 2) Act (Northern Ireland) 1946.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of section 50 of the Finance Act 1973.—[Mr. Lawson.]
47 Stamp Duty (Paired Shares)
Resolved,
That provision (including provision having retrospective effect) may be made with respect to stamp duty in cases where shares in a company incorporated in the United Kingdom and shares in a company not so incorporated may not be transferred except in units each comprising one share in each company.—[Mr. Lawson.]
48 Stamp Duty Reserve Tax
Resolved,
That charges to stamp duty reserve tax may be imposed by provisions (including provisions having retrospective effect) relating to that tax.—[Mr. Lawson.]
49 Relief From Tax (Incidental And Consequential Charges
Resolved,
That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) which may arise from provisions designed in general to afford relief from tax. — [Mr. Lawson.]
Procedure (Further Taxation)
Resolved,
That, notwithstanding anything to the contrary in the practice of the House relating to matters which may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year—(a) provisions about the taxation of persons who are or have been married, (b)provisions about the application of Chapter I of Part VII of the Income and Corporation Taxes Act 1988 to individuals not resident in the United Kingdom, (c)provisions about relief under section 259 of that Act, (d)provisions reducing the percentages specified in sections 266(5)(a) and 274(3)(a) of, and paragraph 3(3)(a) of Schedule 14 to, that Act, and (e)provisions amending the Taxes Management Act 1970.—[Mr. Lawson.]
Finance (No 2) Bill Money:
Queen's Recommendation having been signified—
Resolved,
That, for the purposes of .any Act resulting from the Finance (No. 2) Bill, it is expedient to authorise the making out of money provided by Parliament of payments to General Commissioners acting for divisions in Northern Ireland and payments to or in respect of clerks and assistant clerks to such Commissioners.—[Mr. Lawson.]
Ordered,
That a Bill be brought in upon the foregoing resolutions: And that the Chairman of Ways and Means, Mr. Chancellor of the Exchequer, Mr. Secretary Fowler, Mr. Secretary Ridley, Mr. Kenneth Clarke, 14r. John MacGregor, Mr. Secretary Channon, Mr. Secretary Parkinson, Mr. John Major, Mr. Norman Lamont, Mr. Peter Brooke and Mr. Peter Lilley do prepare and bring it in.
Finance (No 2) Bill
Mr. Norman Lamont accordingly presented a Bill to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance : And the same was read the First time; and ordered to be read a Second time tomorrow and to be printed. [Bill 127.]
11.20 pm
Mr. Harry Ewing
On a point of order, Mr. Speaker. You may not have noticed that just before you called the 10 o'clock Division there was without a shadow of a doubt physical violence inflicted by the Patronage Secretary and the Leader of the House on the Chancellor of the Exchequer. I have not seen such violence in the House since the night on which the right hon. Member for Henley (Mr. Heseltine) ran about with the Mace, threatening to batter everyone over the head. Surely you have some obligation to control these Tory hooligans — [interruption.]—once and for all.
Mr. Speaker
I have sympathy with the Patronage Secretary for what he had to do.