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28 Employment Income (Provision Of Services Through Intermediary)

Volume 403: debated on Monday 14 April 2003

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Motion made and Question put

That—

  • (1) In section 49(1)(a) of the Income Tax (Earnings and Pensions) Act 2003, for "for the purposes of a business carried on by another person" there shall be substituted "for another person".
  • (2) Section 49(2) of that Act shall be omitted.
  • In section 56(7) of that Act—
  • (a) at the end of paragraph (a) there shall be inserted ", and";
  • (b) paragraph (c) and the word "and" preceding it shall be omitted.
  • (4) This Resolution shall apply in relation to services performed or due to be performed on or after 10th April 2003.
  • 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 338, Noes 128.

    Division No. 170]

    [11.28 pm

    AYES

    Adams, Irene (Paisley N)Benn, Hilary
    Alexander, DouglasBenton, Joe (Bootle)
    Allan, RichardBerry, Roger
    Anderson, rh Donald (Swansea E)Betts, Clive
    Anderson, Janet (Rossendale & Darwen)Blackman, Liz
    Blizzard, Bob
    Armstrong, rh Ms HilaryBoateng, rh Paul
    Atherton, Ms CandyBorrow, David
    Bailey, AdrianBradley, rh Keith (Withington)
    Baird, VeraBrake, Tom (Carshalton)
    Baker, NormanBrooke, Mrs Annette L.
    Banks, TonyBrown, rh Gordon (Dunfermline E)
    Barrett, John
    Barron, rh KevinBrown, rh Nicholas (Newcastle E Wallsend)
    Battle, John
    Bayley, HughBrown, Russell (Dumfries)
    Begg, Miss AnneBrowne, Desmond

    Bruce, MalcolmFollett, Barbara
    Bryant, ChrisFoster, rh Derek
    Buck, Ms KarenFoster, Don (Bath)
    Burgon, ColinFoster, Michael (Worcester)
    Burnett, JohnFoster, Michael Jabez (Hastings & Rye)
    Burnham, Andy
    Burstow, PaulFoulkes, rh George
    Cable, Dr. VincentFrancis, Dr. Hywel
    Cairns, DavidGalloway, George
    Calton, Mrs PatsyGapes, Mike (Ilford S)
    Campbell, Alan (Tynemouth)Gardiner, Barry
    Campbell, Mrs Anne (C'bridge)George, rh Bruce (Walsall S)
    Campbell, Ronnie (Blyth V)Gerrard, Neil
    Caplin, IvorGibson, Dr. Ian
    Carmichael, AlistairGidley, Sandra
    Casale, RogerGilroy, Linda
    Caton, MartinGoggins, Paul
    Cawsey, Ian (Brigg)Green, Matthew (Ludlow)
    Challen, ColinGriffiths, Jane (Reading E)
    Chapman, Ben (Wirral S)Griffiths, Nigel (Edinburgh S)
    Chidgey, DavidGriffiths, Win (Bridgend)
    Clapham, MichaelGrogan, John
    Clark, Mrs Helen (Peterborough)Hall, Mike (Weaver Vale)
    Clark, Paul (Gillingham)Hamilton, David (Midlothian)
    Clarke, rh Tom (Coatbridge & Chryston)Hamilton, Fabian (Leeds NE)
    Hancock, Mike
    Clarke, Tony (Northampton S)Hanson, David
    Clwyd, Ann (Cynon V)Harman, rh Ms Harriet
    Coaker, VernonHarris, Dr. Evan (Oxford W & Abingdon)
    Coffey, Ms Ann
    Cohen, HarryHarris, Tom (Glasgow Cathcart)
    Coleman, IainHarvey, Nick
    Colman, TonyHavard, Dai (Merthyr Tydfil & Rhymney)
    Cook, rh Robin (Livingston)
    Cotter, BrianHeath, David
    Cousins, JimHenderson, Doug (Newcastle N)
    Cox, Tom (Tooting)Henderson, Ivan (Harwich)
    Crausby, DavidHendrick, Mark
    Cruddas, JonHepburn, Stephen
    Cryer, Ann (Keighley)Heppell, John
    Cryer, John (Hornchurch)Hesford, Stephen
    Cummings, JohnHeyes, David
    Cunningham, Jim (Coventry S)Hill, Keith (Streatham)
    Cunningham, Tony (Workington)Hinchliffe, David
    Dalyell, TamHoey, Kate (Vauxhall)
    Davey, Edward (Kingston)Holmes, Paul
    Davey, Valerie (Bristol W)Hood, Jimmy (Clydesdale)
    David, WayneHope, Phil (Corby)
    Davidson, IanHopkins, Kelvin
    Davies, rh Denzil (Llanelli)Howarth, George (Knowsley N & Sefton E)
    Davies, Geraint (Croydon C)
    Dawson, HiltonHowells, Dr. Kim
    Dean, Mrs JanetHughes, Beverley (Stretford & Urmston)
    Denham, rh John
    Dhanda, ParmjitHughes, Kevin (Doncaster N)
    Dismore, AndrewHughes, Simon (Southwark N)
    Dobbin, Jim (Heywood)Humble, Mrs Joan
    Dobson, rh FrankHurst, Alan (Braintree)
    Doran, FrankIddon, Dr. Brian
    Doughty, SueIngram, rh Adam
    Dowd, Jim (Lewisham W)Irranca-Davies, Huw
    Drew, David (Stroud)Jackson, Glenda (Hampstead & Highgate)
    Eagle, Angela (Wallasey)
    Edwards, HuwJackson, Helen (Hillsborough)
    Efford, CliveJamieson, David
    Ellman, Mrs LouiseJenkins, Brian
    Ennis, Jeff (Barnsley E)Johnson, Alan (Hull W)
    Etherington, BillJones, Helen (Warrington N)
    Ewing, AnnabelleJones, Jon Owen (Cardiff C)
    Farrelly, PaulJoyce, Eric (Falkirk W)
    Field, rh Frank (Birkenhead)Kaufman, rh Gerald
    Fisher, MarkKeeble, Ms Sally
    Fitzpatrick, JimKeen, Alan (Feltham)
    Fitzsimons, Mrs LornaKeen, Ann (Brentford)
    Flint, CarolineKeetch, Paul
    Flynn, Paul (Newport W)Kidney, David

    Kilfoyle, PeterPrentice, Ms Bridget (Lewisham E)
    King, Andy (Rugby)
    Kirkwood, Sir ArchyPrentice, Gordon (Pendle)
    Knight, Jim (S Dorset)Price, Adam (E Carmarthen & Dinefwr)
    Kumar, Dr. Ashok
    Ladyman, Dr. StephenPrimarolo, rh Dawn
    Lamb, NormanProsser, Gwyn
    Laws, David (Yeovil)Pugh, Dr. John
    Lazarowicz, MarkPurchase, Ken
    Leslie, ChristopherPurnell, James
    Levitt, Tom (High Peak)Quin, rh Joyce
    Lewis, Ivan (Bury S)Quinn, Lawrie
    Linton, MartinRapson, Syd (Portsmouth N)
    Lloyd, Tony (Manchester C)Raynsford, rh Nick
    Llwyd, ElfynReed, Andy (Loughborough)
    Love, AndrewReid, Alan (Argyll & Bute)
    Lucas, Ian (Wrexham)Rendel, David
    Luke, Iain (Dundee E)Robertson, Angus (Moray)
    Lyons, John (Strathkelvin)Robertson, John (Glasgow Anniesland)
    McAvoy, Thomas
    McCabe, StephenRobinson, Geoffrey (Coventry NW)
    McCafferty, Chris
    McDonagh, SiobhainRoche, Mrs Barbara
    McFall, JohnRooney, Terry
    McIsaac, ShonaRuddock, Joan
    Mackinlay, AndrewRussel Bob (Colchester)
    McNulty, TonyRyan, Joan (Enfield N)
    McWalter,TonySalmond, Alex
    Mahmood, KhalidSanders, Adrian
    Mahon, Mrs AliceSarwar, Mohammad
    Mallaber, JudySavidge, Malcolm
    Marris, Rob (Wolverh'ton SW)Sedgemore, Brian
    Marsden, Gordon (Blackpool S)Shaw, Jonathan
    Marshall, David (Glasgow Shettleston)Sheerman, Barry
    Sheridan, Jim
    Marshall, Jim (Leicester S)Shipley, Ms Debra
    Martlew, EricSmith, rh Chris (Islington S & Finsbury)
    Meacher rh Michael
    Meale, Alan (Mansfield)Smith Llew (Blaenau Gwent)
    Merron, GillianSmith Sir Rober (W Ab'd'ns & Kincardine)
    Michael, Alun
    Miliband, DavidSoley Clive
    Miller, AndrewSouthworth, Helen
    Mitchell, Austin (Gt Grimsby)Spellar rh Jonn
    Moffatt, LauraStewart, David (Inverness E & Lochaber)
    Mole, Chris
    Moonie, Dr. LewisStewart Ian (Eccles)
    Moore, MichaelStinchcombe, Paul
    Moran, MargaretStoate Dr Howard
    Morgan, JulieStrang rh Dr. Gavin
    Morley, ElliotStunell, Andrew
    Morris, rh EstelleSutcliffe, Gerry
    Mountford, KaliTami Mark (Alyn)
    Mudie, GeorgeTaylor rh Ann (Dewsbury)
    Mullin, ChrisTaylor Dari (Stockton S)
    Murphy, Denis (Wansbeck)Taylor, Matthew (Truro)
    Murphy, Jim (Eastwood)Thomas, Gareth (Clwyd W)
    Murphy, rh Paul (Torfaen)Thomas, Gareth (Harrow W)
    Naysmith, Dr. DougTimms, Stephen
    Norris, Dan (Wansdyke)Tipping, Paddy
    O'Hara, EdwardTodd, Mark (S Derbyshire)
    Olner, BillTouhig, Don (Islwyn)
    Öpik, LembitTrickett, Jon
    Organ, DianaTruswell, Paul
    Owen, AlbertTurner, Dr. Desmond (Brighton Kemptown)
    Palmer, Dr. Nick
    Pearson, IanTwigg, Derek (Halton)
    Perham, LindaTwigg, Stephen (Enfield)
    Picking, AnneTyler, Paul (N Cornwall)
    Pickthall, ColinTynan, Bill (Hamilton S)
    Plaskitt, JamesVis, Dr. Rudi
    Pollard, KerryWalley, Ms Joan
    Pond, Chris (Gravesham)Ward, Claire
    Pope, Greg (Hyndburn)Wareing, Robert N.
    Pound, StephenWatson, Tom (W Bromwich E)

    Watts, DavidWoodward, Shaun
    Webb, Steve (Northavon)Woolas, Phil
    Weir, MichaelWorthington, Tony
    White, BrianWright, Anthony D. (Gt Yarmouth)
    Whitehead, Dr. Alan
    Wicks, MalcolmWright, David (Telford)
    Williams, rh Alan (Swansea W)Wright, Tony (Cannock)
    Williams, Betty (Conwy)Wyatt, Derek
    Williams, Hywel (Caernarfon)Younger-Ross, Richard
    Williams, Roger (Brecon)
    Wilson, Brian

    Tellers for the Ayes:

    Winnick, David

    Mr. Nick Ainger and

    Wishart, Pete

    Charlotte Atkins

    NOES

    Amess, DavidHoward, rh Michael
    Ancram, rh MichaelHowarth, Gerald (Aldershot)
    Arbuthnot, rh JamesHunter, Andrew
    Atkinson, David (Bour'mth E)Jack, rh Michael
    Atkinson, Peter (Hexham)Jenkin, Bernard
    Bacon, RichardJohnson, Boris (Henley)
    Baldry, TonyKey, Robert (Salisbury)
    Barker, GregoryKnight, rh Greg (E Yorkshire)
    Beggs, Roy (E Antrim)Laing, Mrs Eleanor
    Bellingham, HenryLansley, Andrew
    Bercow, JohnLeigh, Edward
    Beresford, Sir PaulLewis, Dr. Julian (New Forest E)
    Blunt, CrispinLiddell-Grainger, Ian
    Boswell, TimLidington, David
    Brady, GrahamLilley, rh Peter
    Brazier, JulianLoughton, Tim
    Browning, Mrs AngelaLuff, Peter (M-Worcs)
    Burns, SimonMcIntosh, Miss Anne
    Burnside, DavidMaclean, rh David
    Burt, AlistairMcLoughlin, Patrick
    Cameron, DavidMalins, Humfrey
    Cash, WilliamMaples, John
    Chapman, Sir Sydney (Chipping Barnet)Maude, rh Francis
    Mawhinney, rh Sir Brian
    Chope, ChristopherMay, Mrs Theresa
    Clappison, JamesMercer, Patrick
    Clarke, rh Kenneth (Rushcliffe)Mitchell, Andrew (Sutton Coldfield)
    Collins, Tim
    Conway, DerekMurrison, Dr. Andrew
    Curry, rh DavidNorman, Archie
    Davis, rh David (Haltemprice & Howden)Osborne, George (Tatton)
    Ottaway, Richard
    Djanogly, JonathanPaisley, Rev. Ian
    Donaldson, Jeffrey M.Paterson, Owen
    Dorrell, rh StephenPickles, Eric
    Duncan, Alan (Rutland)Portillo, rh Michael
    Evans, NigelPrisk, Mark (Hertford)
    Fabricant, MichaelRedwood, rh John
    Fallon, MichaelRobathan, Andrew
    Field, Mark (Cities of London & Westminster)Robertson, Hugh (Faversham & M-Kent)
    Flight, HowardRobertson, Laurence (Tewk'b'ry)
    Flook, AdrianRosinclell, Andrew
    Gale, Roger (N Thanet)Ruffley, David
    Garnier, EdwardSelous, Andrew
    Gibb, Nick (Bognor Regis)Shepherd, Richard
    Goodman, PaulSimmonds, Mark
    Gray, James (N Wilts)Simpson, Keith (M-Norfolk)
    Grayling, ChrisSmyth, Rev. Martin (Belfast S)
    Green, Damian (Ashford)Soames, Nicholas
    Greenway, JohnSpicer, Sir Michael
    Grieve, DominicSpink, Bob (Castle Point)
    Gummer, rh JohnStanley, rh Sir John
    Hague, rh WilliamSteen, Anthony
    Hammond, PhilipSyms, Robert
    Hayes, John (S Holland)Taylor, Ian (Esher)
    Heald, OliverTaylor, John (Solihull)
    Heathcoat-Amory, rh DavidTaylor, Sir Teddy
    Hendry, CharlesTredinnick, David
    Hermon, LadyTrend, Michael
    Hoban, Mark (Fareham)Trimble, rh David

    Turner, Andrew (Isle of Wight)Wilshire, David
    Tyrie, AndrewYeo, Tim (S Suffolk)
    Viggers, PeterYoung, rh Sir George
    Watkinson, Angela
    Widdecombe, rh Miss Ann

    Tellers for the Noes:

    Wiggin, Bill

    Mr. Desmond Swayne and

    Willetts, David

    Mr. Mark Francois

    Question accordingly agreed to.