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23 Income Tax (Charge And Rates For 1992–93)

Volume 205: debated on Thursday 12 March 1992

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Motion made, and Question put,

That—
  • (1) Income tax shall be charged for the year 1992–93, and for that year—
  • (a) the lower rate shall be 20 per cent.,
  • (b) the basic rate shall be 25 per cent., and
  • (c) the higher rate shall be 40 per cent.
  • (2) For the year 1992–93 the basic rate limit shall he £23,700, and for that year—
  • (a) section 1(4) of the Income and Corporation Taxes Act 1988 shall not apply;
  • (b) section 1(2)(b) of that Act shall apply as if the amount specified in it were £23,700.
  • (3) 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 before 18th May 1992.
  • 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.

    The House divided: Ayes 351, Noes 206.

    Division No. 1091

    10.15 pm

    AYES

    Adley, RobertClark, Rt Hon Sir William
    Alexander, RichardClarke, Rt Hon K. (Rushcliffe)
    Alison, Rt Hon MichaelColvin, Michael
    Allason, RupertConway, Derek
    Amery, Rt Hon JulianCoombs, Anthony (Wyre F'rest)
    Amess, DavidCoombs, Simon (Swindon)
    Amos, AlanCope, Rt Hon Sir John
    Arbuthnot, JamesCormack, Patrick
    Arnold, Jacques (Gravesham)Couchman, James
    Ashby, DavidGran, James
    Aspinwall. JackCurrie, Mrs Edwina
    Atkins, RobertCurry, David
    Atkinson, DavidDavies, Q. (Stamf'd & Spald'g)
    Baker, Rt Hon K. (Mole Valley)Davis, David (Boothferry)
    Baker, Nicholas (Dorset N)Day, Stephen
    Banks, Robert (Harrogate)Devlin, Tim
    Barnes, Mrs Rosie (Greenwich)Dickens, Geoffrey
    Batiste, SpencerDicks, Terry
    Beaumont-Dark, AnthonyDorrell, Stephen
    Bellingham, HenryDouglas-Hamilton, Lord James
    Bendall, VivianDover, Den
    Bennett, Nicholas (Pembroke)Dunn, Bob
    Benyon, W.Durant, Sir Anthony
    Bevan. David GilroyDykes, Hugh
    Biffen. Rt Hon JohnEggar, Tim
    Blaker, Rt Hon Sir PeterEmery, Sir Peter
    Body, Sir RichardEvans, David (Welwyn Hatf'd)
    Bonsor, Sir NicholasEvennett, David
    Boscawen, Hon RobertFairbairn, Sir Nicholas
    Boswell, TimFallon, Michael
    Bottomley, PeterFarr, Sir John
    Bottomley, Mrs VirginiaFenner, Dame Peggy
    Bowden, A. (Brighton K'pto'n)Field, Barry (Isle of Wight)
    Bowden, Gerald (Dulwich)Finsberg, Sir Geoffrey
    Bowis, JohnFishburn, John Dudley
    Boyson, Rt Hon Dr Sir RhodesFookes, Dame Janet
    Braine, Rt Hon Sir BernardForman, Nigel
    Brandon-Bravo, MartinForsyth, Michael (Stirling)
    Brazier, JulianForth, Eric
    Bright, GrahamFowler, Rt Hon Sir Norman
    Brooke, Rt Hon PeterFox, Sir Marcus
    Brown, Michael (Brigg & Cl't's)Franks, Cecil
    Bruce, Ian (Dorset South)Freeman, Roger
    Buck, Sir AntonyFrench, Douglas
    Budgen, NicholasFry, Peter
    Burns, SimonGale, Roger
    Burt, AlistairGardiner, Sir George
    Butler, ChrisGarel-Jones, Rt Hon Tristan
    Butterfill, JohnGill, Christopher
    Carlisle, John, (Luton N)Gilmour, Rt Hon Sir Ian
    Carlisle, Kenneth (Lincoln)Glyn, Dr Sir Alan
    Carrington, MatthewGoodhart, Sir Philip
    Carttiss, MichaelGoodlad, Rt Hon Alastair
    Cartwright, JohnGoodson-Wickes, Dr Charles
    Cash, WilliamGorman, Mrs Teresa
    Chalker, Rt Hon Mrs LyndaGorst, John
    Channon, Rt Hon PaulGrant, Sir Anthony (CambsSW)
    Chapman, SydneyGreenway, Harry (Ealing N)
    Chope, ChristopherGreenway, John (Ryedale)
    Churchill, MrGregory, Conal
    Clark. Rt Hon Alan (Plymouth)Griffiths, Sir Eldon (Bury St E')
    Clark, Dr Michael (Rochford)Griffiths, Peter (Portsmouth N)

    Ground, PatrickMans, Keith
    Gummer, Rt Hon John SelwynMaples, John
    Hague, WilliamMarland, Paul
    Hamilton, Rt Hon ArchieMarlow, Tony
    Hamilton, Neil (Tatton)Marshall, John (Hendon S)
    Hampson, Dr KeithMarshall, Sir Michael (Arundel)
    Hanley, JeremyMartin, David (Portsmouth S)
    Hannam, Sir JohnMates, Michael
    Hargreaves, A. (B'ham H'll Gr')Maude, Hon Francis
    Hargreaves, Ken (Hyndburn)Mawhinney, Dr Brian
    Harris, DavidMaxwell-Hyslop, Sir Robin
    Haselhurst, AlanMayhew, Rt Hon Sir Patrick
    Hawkins, ChristopherMellor. Rt Hon David
    Hayes, JerryMeyer, Sir Anthony
    Hayhoe, Rt Hon Sir BarneyMiller, Sir Hal
    Hayward, RobertMills, lain
    Heath, Rt Hon EdwardMitchell, Andrew (Gedling)
    Heathcoat-Amory, DavidMitchell, Sir David
    Heseltine, Rt Hon MichaelMoate, Roger
    Hicks, Mrs Maureen (Wolv' NE)Molyneaux, Rt Hon James
    Hicks, Robert (Cornwall SE)Monro, Sir Hector
    Higgins, Rt Hon Terence L.Montgomery, Sir Fergus
    Hill, JamesMorris, M (N'hampton S)
    Hind, KennethMorrison, Sir Charles
    Hordern, Sir PeterMorrison, Rt Hon Sir Peter
    Howard, Rt Hon MichaelMoss, Malcolm
    Howarth, Alan (Strat'd-on-A)Neale, Sir Gerrard
    Howarth, G. (Cannock & B'wd)Nelson, Anthony
    Howe, Rt Hon Sir GeoffreyNeubert, Sir Michael
    Howell, Rt Hon David (G'dlord)Newton, Rt Hon Tony
    Howell, Ralph (North Norfolk)Nicholls, Patrick
    Hughes, Robert G. (Harrow W)Nicholson, David (Taunton)
    Hunt, Rt Hon DavidNicholson, Emma (Devon West)
    Hunt, Sir John (Ravensbourne)Norris, Steve
    Hunter, AndrewOnslow, Rt Hon Cranley
    Hurd, Rt Hon DouglasOppenheim, Phillip
    Irvine, MichaelOwen. Rt Hon Dr David
    Irving, Sir CharlesPage, Richard
    Jack, MichaelPaice, James
    Jackson, RobertParkinson, Rt Hon Cecil
    Janman, TimPatnick, Irvine
    Jessel, TobyPatten, Rt Hon Chris (Bath)
    Johnson Smith. Sir GeoffreyPatten, Rt Hon John
    Jones, Gwilym (Cardiff N)Pattie. Rt Hon Sir Geoffrey
    Jones, Robert B (Herts W)Pawsey, James
    Jopling, Rt Hon MichaelPeacock, Mrs Elizabeth
    Kellett-Bowman, Dame ElainePorter, Barry (Wirral S)
    Key, RobertPorter, David (Waveney)
    Kilfedder, JamesPortillo, Michael
    King, Roger (B'ham N'thfield)Powell, William (Corby)
    King, Rt Hon Tom (Bridgwater)Price, Sir David
    Kirkhope, TimothyRaffan, Keith
    Knight, Greg (Derby North)Raison, Rt Hon Sir Timothy
    Knight, Dame Jill (Edgbaston)Rathbone. Tim
    Knowles, MichaelRedwood, John
    Knox, DavidRenton, Rt Hon Tim
    Lamont, Rt Hon NormanRhodes James, Sir Robert
    Lang, Rt Hon IanRiddick, Graham
    Lawrence, IvanRidley. Rt Hon Nicholas
    Lee, John (Pendle)Ridsdale, Sir Julian
    Leigh, Edward (Gainsbor'gh)Rifkind, Rt Hon Malcolm
    Lennox-Boyd, Hon MarkRoberts, Rt Hon Sir Wyn
    Lester, Jim (Broxtowe)Roe, Mrs Marion
    Lloyd, Sir Ian (Havant)Rossi, Sir Hugh
    Lloyd, Peter (Fareham)Rost, Peter
    Lord, MichaelRowe, Andrew
    Luce, Rt Hon Sir RichardRumbold, Rt Hon Mrs Angela
    Lyell, Rt Hon Sir NicholasRyder, Rt Hon Richard
    McCrea, Rev WilliamSackville, Hon Tom
    McCrindle. Sir RobertSainsbury, Rt Hon Tim
    Macfarlane, Sir NeilSayeed, Jonathan
    MacGregor, Rt Hon JohnScott, Rt Hon Nicholas
    MacKay, Andrew (E Berkshire)Shaw, David (Dover)
    Maclean, DavidShaw, Sir Giles (Pudsey)
    McLoughlin, PatrickShaw, Sir Michael (Scarb')
    McNair-Wilson, Sir MichaelShelton, Sir William
    McNair-Wilson, Sir PatrickShephard, Mrs G. (Norfolk SW)
    Madel, DavidShepherd, Colin (Hereford)
    Major, Rt Hon JohnShepherd, Richard (Aldridge)
    Malins, HumfreyShersby, Michael

    Sims, RogerTredinnick, David
    Skeet, Sir TrevorTrippier, David
    Smith, Sir Dudley (Warwick)Trotter, Neville
    Smith, Tim (Beaconsfield)Twinn, Dr Ian
    Soames, Hon NicholasVaughan, Sir Gerard
    Speed, KeithViggers, Peter
    Speller, TonyWaldegrave, Rt Hon William
    Spicer, Sir Jim (Dorset W)Walden, George
    Spicer, Michael (S Worcs)Walker, Bill (T'side North)
    Squire, RobinWalker, Rt Hon P. (W'cester)
    Stanbrook, IvorWaller, Gary
    Stanley, Rt Hon Sir JohnWalters, Sir Dennis
    Steen, AnthonyWard, John
    Stern, MichaelWardle, Charles (Bexhill)
    Stevens, LewisWarren, Kenneth
    Stewart, Allan (Eastwood)Watts, John
    Stewart, Andy (Sherwood)Wells, Bowen
    Stewart, Rt Hon Sir IanWheeler, Sir John
    Stokes, Sir JohnWhitney, Ray
    Sumberg, DavidWiddecombe, Ann
    Summerson, HugoWiggin, Jerry
    Tapsell, Sir PeterWilkinson, John
    Taylor, Ian (Esher)Wilshire, David
    Taylor, Rt Hon J. D. (S'ford)Winterton, Mrs Ann
    Taylor, Sir TeddyWinterton, Nicholas
    Tebbit, Rt Hon NormanWolfson, Mark
    Temple-Morris, PeterWood, Timothy
    Thatcher, Rt Hon MargaretWoodcock, Dr. Mike
    Thompson, Sir D. (Calder Vly)Yeo, Tim
    Thompson, Patrick (Norwich N)Young, Sir George (Acton)
    Thorne, NeilYounger, Rt Hon George
    Thornton, Malcolm
    Thurnham, Peter

    Tellers for the Ayes:

    Townend, John (Bridlington)

    Mr. David Lightbown and

    Townsend, Cyril D. (B'heath)

    Mr. John M. Taylor.

    Tracey, Richard

    NOES

    Adams, Mrs Irene (Paisley, N.)Corbett, Robin
    Allen, GrahamCorbyn, Jeremy
    Anderson, DonaldCousins, Jim
    Archer, Rt Hon PeterCox, Tom
    Armstrong, HilaryCrowther, Stan
    Ashley, Rt Hon JackCryer, Bob
    Banks, Tony (Newham NW)Cummings, John
    Barnes, Harry (Derbyshire NE)Cunliffe, Lawrence
    Barron, KevinCunningham, Dr John
    Battle, JohnDarling, Alistair
    Beckett, MargaretDavies, Rt Hon Denzil (Llanelli)
    Beith, A. J.Davis, Terry (B'ham Hodge H'l)
    Bell, StuartDixon, Don
    Bellotti, DavidDobson, Frank
    Benn, Rt Hon TonyDoran, Frank
    Bennett, A. F. (D'nt'n & R'dish)Duffy, Sir A. E. P.
    Benton, JosephDunnachie, Jimmy
    Bermingham, GeraldDunwoody, Hon Mrs Gwyneth
    Bidwell, SydneyEastham, Ken
    Blair, TonyEdwards, Huw
    Blunkett, DavidEnright, Derek
    Boateng, PaulEvans, John (St Helens N)
    Boyes, RolandFatchett, Derek
    Bradley, KeithFaulds, Andrew
    Bray, Dr JeremyFearn, Ronald
    Brown, Gordon (D'mline E)Field, Frank (Birkenhead)
    Brown, Nicholas (Newcastle E)Fisher, Mark
    Bruce, Malcolm (Gordon)Flannery, Martin
    Caborn, RichardFlynn, Paul
    Callaghan, JimFoot, Rt Hon Michael
    Campbell, Menzies (Fife NE)Foster, Derek
    Campbell, Ron (Blyth Valley)Fraser, John
    Campbell-Savours, D. N.Fyfe, Maria
    Canavan, DennisGarrett, John (Norwich South)
    Carlile, Alex (Mont'g)George, Bruce
    Carr, MichaelGilbert, Rt Hon Dr John
    Clark, Dr David (S Shields)Godman, Dr Norman A.
    Clelland, DavidGolding, Mrs Llin
    Clwyd, Mrs AnnGordon, Mildred
    Cohen, HarryGould, Bryan
    Cook, Frank (Stockton N)Graham, Thomas
    Cook, Robin (Livingston)Grant, Bernie (Tottenham)

    Griffiths, Win (Bridgend)Morris, Rt Hon J. (Aberavon)
    Grocott, BruceMowlam, Marjorie
    Hain, PeterMullin, Chris
    Hardy, PeterMurphy, Paul
    Harman, Ms HarrietOakes, Rt Hon Gordon
    Hattersley, Rt Hon RoyO'Brien, William
    Heal, Mrs SylviaO'Hara, Edward
    Henderson, DougO'Neill, Martin
    Hinchliffe, DavidOrme, Rt Hon Stanley
    Hoey, Kate (Vauxhall)Parry, Robert
    Hogg, N. (C'nauld & Kilsyth)Patchett, Terry
    Home Robertson, JohnPendry, Tom
    Hood, JimmyPowell, Ray (Ogmore)
    Howarth, George (Knowsley N)Prescott, John
    Howells, GeraintPrimarolo, Dawn
    Howells, Dr. Kim (Pontypridd)Quin, Ms Joyce
    Hoyle, DougRadice, Giles
    Hughes, Robert (Aberdeen N)Redmond, Martin
    Hughes, Roy (Newport E)Rees, Rt Hon Merlyn
    Hume, JohnReid, Dr John
    Illsley, EricRichardson, Jo
    Ingram, AdamRobertson, George
    Janner, GrevilleRobinson, Geoffrey
    Johnston, Sir RussellRooker, Jeff
    Jones, Barry (Alyn & Deeside)Ross, Ernie (Dundee W)
    Jones, Martyn (Clwyd S W)Rowlands, Ted
    Kaufman, Rt Hon GeraldRuddock, Joan
    Kilfoyle, PeterSheerman, Barry
    Kinnock, Rt Hon NeilSheldon, Rt Hon Robert
    Kumar, Dr. AshokShore, Rt Hon Peter
    Leadbitter, TedShort, Clare
    Leighton, RonSkinner, Dennis
    Lestor, Joan (Eccles)Smith, Andrew (Oxford E)
    Lewis, TerrySmith, C. (Isl'ton & F'bury)
    Litherland, RobertSmith, Rt Hon J. (Monk'ds E)
    Livingstone, KenSmith, J. P. (Vale of Glam)
    Lloyd, Tony (Stretford)Snape, Peter
    Lofthouse, GeoffreySoley, Clive
    Loyden, EddieSpearing, Nigel
    McAllion, JohnSteel, Rt Hon Sir David
    McAvoy, ThomasSteinberg, Gerry
    McFall, JohnStrang, Gavin
    McKelvey, WilliamStraw, Jack
    McLeish, HenryTaylor, Mrs Ann (Dewsbury)
    Maclennan, RobertThompson, Jack (Wansbeck)
    McMaster, GordonTurner, Dennis
    McWilliam, JohnWallace, James
    Madden, MaxWalley, Joan
    Mahon, Mrs AliceWardell, Gareth (Gower)
    Marek, Dr JohnWareing, Robert N.
    Marshall, David (Shettleston)Watson, Mike (Glasgow, C)
    Marshall, Jim (Leicester S)Welsh, Michael (Doncaster N)
    Martin, Michael J. (Springburn)Williams, Rt Hon Alan
    Martlew, EricWilliams, Alan W. (Carm'then)
    Meacher, MichaelWinnick, David
    Meale, AlanWise, Mrs Audrey
    Michael, AlunWorthington, Tony
    Michie, Bill (Sheffield Heeley)Wray, Jimmy
    Mitchell, Austin (G't Grimsby)Young, David (Bolton SE)
    Moonie, Dr Lewis
    Morgan, Rhodri

    Tellers for the Noes:

    Morley, Elliot

    Mr. Frank Haynes and

    Morris, Rt Hon A. (W'shawe)

    Mr. Allen McKay.

    Question accordingly agreed to.