§
Motion made, and Question put,
That—
§ (1) Income tax shall be charged for the year 1997–98, and for that year—
- (a) the lower rate shall be 20 per cent.;
- (b) the basic rate shall be 23 per cent.; and
- (c) the higher rate shall be 40 per cent.
§ (2) For the year 1997–98 section 1(2) of the Income and Corporation Taxes Act 1988 shall apply as if the amount specified in paragraph (aa) were £4,100; and, accordingly, section 1(4) of that Act shall apply for the year 1997–98 in relation only to the amount specified in section 1(2)(b) of that Act.
§ (3) In section 686(1A) of the Income and Corporation Taxes Act 1988, for the words "for any year of assessment shall be the rate equal to the sum of the basic rate and the additional rate in force for that year" there shall be substituted ", in relation to any year of assessment for which income tax is charged, shall be 34 per cent. or such other rate as Parliament may determine".
§ (4) Paragraph (3) above has effect in relation to the year 1997–98 and subsequent years of assessment.
§ 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 316, Noes 35.
929| Division No. 21] | [10.48 pm |
| Division No. 21] | [10.48 pm |
| AYES | |
| Ainsworth, Peter (E Surrey) | Booth, Hartley |
| Aitken, Jonathan | Boswell, Tim |
| Alexander, Richard | Bottomley, Peter (Eltham) |
| Alison, Michael (Selby) | Bottomley, Mrs Virginia |
| Allason, Rupert (Torbay) | Bowden, Sir Andrew |
| Amess, David | Bowis, John |
| Ancram, Michael | Boyson, Sir Rhodes |
| Arbuthnot, James | Brandreth, Gyles |
| Arnold, Jacques (Gravesham) | Brazier, Julian |
| Ashby, David | Bright Sir Graham |
| Aspinwall, Jack | Brooke, Peter |
| Atkins, Robert | Brown, Michael (Brigg Cl'thorpes) |
| Atkinson, David (Bour'mth E) | Browning, Mrs Angela |
| Atkinson, Peter (Hexham) | Bruce, Ian (S Dorset) |
| Baker, Kenneth (Mole V) | Budgen, Nicholas |
| Baker, Nicholas (N Dorset) | Burns, Simon |
| Baldry, Tony | Burt, Alistair |
| Banks, Matthew (Southport) | Butcher, John |
| Banks, Robert (Harrogate) | Butler, Peter |
| Batiste, Spencer | Butterfill, John |
| Bellingham, Henry | Carlisle, John (Luton N) |
| Bendall, Vivian | Carlisle, Sir Kenneth (Linc'n) |
| Beresford, Sir Paul | Carrington, Matthew |
| Biffen, John | Carttiss, Michael |
| Body, Sir Richard | Cash, William |
| Bonsor, Sir Nicholas | Channon, Paul |
| Chapman, Sir Sydney | Hargreaves, Andrew |
| Churchill, Mr | Harris, David |
| Clappison, James | Haselhurst, Sir Alan |
| Clark, Dr Michael (Rochf'd) | Hawkins, Nick |
| Clarke, Kenneth (Rushcliffe) | Hawksley, Warren |
| Clifton-Brown, Geoffrey | Hayes, Jerry |
| Coe, Sebastian | Heald, Oliver |
| Colvin, Michael | Heath, Sir Edward |
| Congdon, David | Heathcoat-Amory, David |
| Conway, Derek | Hendry, Charles |
| Coombs, Anthony (Wyre F) | Heseltine, Michael |
| Coombs, Simon (Swindon) | Hicks, Sir Robert |
| Cope, Sir John | Higgins, Sir Terence |
| Cormack, Sir Patrick | Hill, Sir James (Southampton Test) |
| Couchman, James | Hogg, Douglas (Grantham) |
| Cran, James | Horam, John |
| Currie, Mrs Edwina | Hordern, Sir Peter |
| Curry, David | Howard, Michael |
| Davies, Quentin (Stamf'd) | Howell, David (Guildf'd) |
| Davis, David (Boothferry) | Howell, Sir Ralph (N Norfolk) |
| Day, Stephen | Hughes, Robert G (Harrow W) |
| Deva, Nirj Joseph | Hunt, David (Wirral W) |
| Devlin, Tim | Hunt, Sir John (Ravensb'ne) |
| Dicks, Terry | Hunter, Andrew |
| Dorrell, Stephen | Hurd, Douglas |
| Douglas-Hamilton, Lord James | Jack, Michael |
| Dover, Den | Jackson, Robert (Wantage) |
| Duncan, Alan | Jenkin, Bernard (Colchester N) |
| Duncan Smith, Iain | Jessel, Toby |
| Dunn, Bob | Johnson Smith, Sir Geoffrey |
| Durant, Sir Anthony | Jones, Gwilym (Cardiff N) |
| Dykes, Hugh | Jones, Robert B (W Herts) |
| Eggar, Tim | Jopling, Michael |
| Elletson, Harold | Kellett-Bowman, Dame Elaine |
| Emery, Sir Peter | Key, Robert |
| Evans, David (Welwyn Hatf'ld) | King, Tom |
| Evans, Jonathan (Brecon) | Kirkhope, Timothy |
| Evans, Nigel (Ribble V) | Knapman, Roger |
| Evans, Roger (Monmouth) | Knight Mrs Angela (Erewash) |
| Evennett, David | Knight Greg (Derby N) |
| Faber, David | Knight Dame Jill (Edgbaston) |
| Fabricant, Michael | Knox, Sir David |
| Fenner, Dame Peggy | Kynoch, George |
| Reid, Barry (Isle of Wight) | Lait, Mrs Jacqui |
| Fishburn, Dudley | Lamont, Norman |
| Forman, Nigel | Lang, Ian |
| Forsyth, Michael (Stirling) | Lawrence, Sir Ivan |
| Forth, Eric | Legg, Barry |
| Fowler, Sir Norman | Leigh, Edward |
| Fox, Dr Liam (Woodspring) | Lennox-Boyd, Sir Mark |
| Fox, Sir Marcus (Shipley) | Lester, Sir Jim (Broxtowe) |
| Freeman, Roger | Lidington, David |
| French, Douglas | Lilley, Peter |
| Fry, Sir Peter | Lloyd, Sir Peter (Fareham) |
| Gale, Roger | Lord, Michael |
| Gallie, Phil | Luff, Peter |
| Gardiner, Sir George | Lyell, Sir Nicholas |
| Garnier, Edward | MacGregor, John |
| Gill, Christopher | MacKay, Andrew |
| Gillan, Mrs Cheryl | Maclean, David |
| Goodlad, Alastair | McLoughlin, Patrick |
| Goodson-Wickes, Dr Charles | McNair-Wilson, Sir Patrick |
| Gorman, Mrs Teresa | Madel, Sir David |
| Gorst, Sir John | Maitland, Lady Olga |
| Grant, Sir Anthony (SW Carmbs) | Major, John |
| Greenway, Harry (Ealing N) | Malone, Gerald |
| Greenway, John (Ryedale) | Mans, Keith |
| Griffiths, Peter (Portsmouth N) | Marland, Paul |
| Grylls, Sir Michael | Marlow, Tony |
| Gummer, John | Marshall, John (Hendon S) |
| Hague, William | Marshall, Sir Michael (Arundel) |
| Hamilton, Sir Archibald | Martin, David (Portsmouth S) |
| Hamilton, Neil (Tatton) | Mates, Michael |
| Hampson, Dr Keith | Mawhinney, Dr Brian |
| Hanley, Jeremy | Mayhew, Sir Patrick |
| Hannam, Sir John | Mellor, David |
| Merchant Piers | Spicer, Sir Michael (S Worcs) |
| Mills, Iain | Spink, Dr Robert |
| Mitchell, Andrew (Gedling) | Spring, Richard |
| Mitchell, Sir David (NW Hants) | Sproat Iain |
| Moate, Sir Roger | Squire, Robin (Hornchurch) |
| Monro, Sir Hector | Stanley, Sir John |
| Montgomery, Sir Fergus | Steen, Anthony |
| Moss, Malcolm | Stephen, Michael |
| Needham, Richard | Stem, Michael |
| Nelson, Anthony | Stewart, Allan |
| Neubert, Sir Michael | Streeter, Gary |
| Newton, Tony | Sumberg, David |
| Nicholls, Patrick | Sweeney, Walter |
| Nicholson, David (Taunton) | Sykes, John |
| Norris, Steve | Tapsell, Sir Peter |
| Onslow, Sir Cranley | Taylor, Ian (Esher) |
| Oppenheim, Phillip | Taylor, John M (Solihull) |
| Ottaway, Richard | Taylor, Sir Teddy |
| Page, Richard | Temple-Morris, Peter |
| Paice, James | Thomason, Roy |
| Patnick, Sir Irvine | Thompson, Sr Donald (Calder V) |
| Patten, John | Thompson, Patrick (Norwich N) |
| Pattie, Sir Geoffrey | Thomton, Sr Malcolm |
| Pawsey, James | Townend, John (Bridlington) |
| Peacock, Mrs Elizabeth | Townsend, Cyril D (Bexl'yh'th) |
| Pickles, Eric | Tracey, Richard |
| Porter, David | Tredinnick, David |
| Portillo, Michael | Trend, Michael |
| Powell, William (Corby) | Trotter, Neville |
| Rathbone, Tim | Twinn, Dr Ian |
| Redwood, John | Vaughan, Sir Gerard |
| Richards, Rod | Viggers, Peter |
| Riddick, Graham | Waldegrave, William |
| Rifkind, Malcolm | Walden, George |
| Robathan, Andrew | Walker, Bill (N Tayside) |
| Roberts, Sir Wyn | Waller, Gary |
| Robertson, Raymond S (Ab'dn S) | Ward, John |
| Robinson, Mark (Somerton) | Wardle, Charles (Bexhill) |
| Roe, Mrs Marion | Waterson, Nigel |
| Rowe, Andrew | Watts, John |
| Rumbold, Dame Angela | Wells, Bowen |
| Ryder, Richard | Wheeler, Sir John |
| Sackville, Tom | Whitney, Ray |
| Sainsbury, Sir Timothy | Whittingdale, John |
| Shaw, David (Dover) | Widdecombe, Miss Ann |
| Shaw, Sir Giles (Pudsey) | Wiggin, Sir Jerry |
| Shephard, Mrs Gillian | Wilkinson, John |
| Shepherd, Sr Colin (Heref'd) | Willetts, David |
| Shepherd, Richard (Aldridge) | Wilshire, David |
| Shersby, Sir Michael | Winterton, Mrs Ann (Congleton) |
| Sims, Sir Roger | Winterton, Nicholas (Macclesf'ld) |
| Skeet, Sir Trevor | Wolfson, Mark |
| Smith, Sir Dudley (Warwick) | Yeo, Tim |
| Smith, Tim (Beaconsf'ld) | Young, Sir George |
| Soames, Nicholas | |
| Speed, Sir Keith | Tellers for the Ayes: |
| Spencer, Sir Derek | Mr. Timothy Wood and |
| Spicer, Sir Jim (W Dorset) | Mr. Michael Bates. |
| NOES | |
| Alton, David | Foster, Don (Bath) |
| Ashdown, Paddy | Harvey, Nick |
| Beith, A J | Johnston, Sir Russell |
| Bruce, Malcolm (Gordon) | Jones, Ieuan Wyn (Ynys Môn) |
| Campbell, Menzies (Fife NE) | Jones, Dr L (B'ham Selly Oak) |
| Carlile, Alex (Montgomery) | Jones, Nigel (Cheltenham) |
| Chidgey, David | Kennedy, Charles (Ross C & S) |
| Corbyn, Jeremy | Llwyd, Elfyn |
| Cunningham, Ms R (Perth Kinross) | Lynne, Ms Liz |
| Dafis, Cynog | Maclennan, Robert |
| Davies, Chris (Littleborough) | Madden, Max |
| Ewing, Mrs Margaret | Maddock, Mrs Diana |
| Michie, Mrs Ray (Argyll Bute) | Tyler, Paul |
| Nicholson, Miss Emma (W Devon) | Wallace, James |
| Rendel, David | Welsh, Andrew |
| Salmond, Alex | Wigley, Dafydd |
| Skinner, Dennis | Tellers for the Noes: |
| Taylor, Matthew (Truro) | Mr. Simon Hughes and |
| Thumham, Peter | Mr. Archy Kirkwood. |
§ Question accordingly agreed to.