HC Deb 24 March 1986 vol 94 cc730-4

Question put, That charges to tax under the Capital Transfer Tax Act 1984 may be imposed—

  1. (a) by provisions relating to deaths occurring on or after 18th March 1986;
  2. (b) by provisions removing relief referable to mutual transfers where at least one of the transfers occurs on or after that date; and
  3. (c) by provisions relating to relief under Chapter I (business property) or Chapter II (agricultural property) of Part V of that Act in the case of transfers of value on or after that date.

The House divided: Ayes 340, Noes 203.

Division No. 114] [10.43 pm
AYES
Adley, Robert Brandon-Bravo, Martin
Aitken, Jonathan Bright, Graham
Alexander, Richard Brinton, Tim
Alison, Rt Hon Michael Brittan, Rt Hon Leon
Amess, David Brooke, Hon Peter
Ancram, Michael Brown, M. (Brigg & Cl'thpes)
Arnold, Tom Browne, John
Ashby, David Bruinvels, Peter
Aspinwall, Jack Buchanan-Smith, Rt Hon A.
Atkins, Rt Hon Sir H. Buck, Sir Antony
Atkins, Robert (South Ribble) Budgen, Nick
Atkinson, David (B'm'th E) Burt, Alistair
Baker, Rt Hon K. (Mole Vall'y) Butler, Rt Hon Sir Adam
Baker, Nicholas (Dorset N) Butterfill, John
Baldry, Tony Carlisle, John (Luton N)
Banks, Robert (Harrogate) Carlisle, Kenneth (Lincoln)
Batiste, Spencer Carlisle, Rt Hon M. (W'ton S)
Beaumont-Dark, Anthony Carttiss, Michael
Bellingham, Henry Cash, William
Bendall, Vivian Chalker, Mrs Lynda
Bennett, Rt Hon Sir Frederic Channon, Rt Hon Paul
Benyon, William Chapman, Sydney
Best, Keith Chope, Christopher
Bevan, David Gilroy Clark, Hon A. (Plym'th S'n)
Biffen, Rt Hon John Clark, Dr Michael (Rochford)
Biggs-Davison, Sir John Clark, Sir W. (Croydon S)
Blackburn, John Clarke, Rt Hon K. (Rushcliffe)
Blaker, Rt Hon Sir Peter Cockeram, Eric
Body, Sir Richard Colvin, Michael
Bonsor, Sir Nicholas Conway, Derek
Bottomley, Peter Coombs, Simon
Bottomley, Mrs Virginia Cope, John
Bowden, A. (Brighton K'to'n) Cormack, Patrick
Bowden, Gerald (Dulwich) Corrie, John
Boyson, Dr Rhodes Couchman, James
Braine, Rt Hon Sir Bernard Cranborne, Viscount
Critchley, Julian Hunter, Andrew
Crouch, David Jackson, Robert
Currie, Mrs Edwina Jenkin, Rt Hon Patrick
Dickens, Geoffrey Jessel, Toby
Dorrell, Stephen Johnson Smith, Sir Geoffrey
Dover, Den Jones, Gwilym (Cardiff N)
du Cann, Rt Hon Sir Edward Jones, Robert (Herts W)
Dunn, Robert Joseph, Rt Hon Sir Keith
Durant, Tony Kellett-Bowman, Mrs Elaine
Dykes, Hugh Kershaw, Sir Anthony
Edwards, Rt Hon N. (P'broke) Key, Robert
Eggar, Tim King, Roger (B'ham N'field)
Emery, Sir Peter Knight, Greg (Derby N)
Evennett, David Knowles, Michael
Fallon, Michael Knox, David
Farr, Sir John Lamont, Norman
Favell, Anthony Lang, Ian
Fenner, Mrs Peggy Latham, Michael
Finsberg, Sir Geoffrey Lawler, Geoffrey
Fletcher, Alexander Lawrence, Ivan
Fookes, Miss Janet Lawson, Rt Hon Nigel
Forman, Nigel Lee, John (Pendle)
Forsyth, Michael (Stirling) Lennox-Boyd, Hon Mark
Forth, Eric Lester, Jim
Fowler, Rt Hon Norman Lewis, Sir Kenneth (Stamf'd)
Fox, Marcus Lightbown, David
Franks, Cecil Lilley, Peter
Fraser, Peter (Angus East) Lloyd, Ian (Havant)
Freeman, Roger Lloyd, Peter (Fareham)
Fry, Peter Lord, Michael
Gale, Roger Luce, Rt Hon Richard
Galley, Roy Lyell, Nicholas
Gardiner, George (Reigate) McCrindle, Robert
Gardner, Sir Edward (Fylde) McCurley, Mrs Anna
Gilmour, Rt Hon Sir Ian Macfarlane, Neil
Glyn, Dr Alan MacGregor, Rt Hon John
Goodhart, Sir Philip MacKay, Andrew (Berkshire)
Gorst, John MacKay, John (Argyll & Bute)
Gow, Ian Maclean, David John
Gower, Sir Raymond McNair-Wilson, M. (N'bury)
Grant, Sir Anthony McNair-Wilson, P. (New F'st)
Greenway, Harry McQuarrie, Albert
Gregory, Conal Madel, David
Griffiths, Sir Eldon Major, John
Griffiths, Peter (Portsm'th N) Malins, Humfrey
Grist, Ian Malone, Gerald
Ground, Patrick Maples, John
Grylls, Michael Marland, Paul
Hamilton, Hon A. (Epsom) Marlow, Antony
Hampson, Dr Keith Maude, Hon Francis
Hanley, Jeremy Mawhinney, Dr Brian
Hannam, John Maxwell-Hyslop, Robin
Hargreaves, Kenneth Mayhew, Sir Patrick
Harris, David Meyer, Sir Anthony
Harvey, Robert Miller, Hal (B'grove)
Hawkins, C. (High Peak) Mills, Iain (Meriden)
Hawksley, Warren Miscampbell, Norman
Hayhoe, Rt Hon Barney Mitchell, David (Hants NW)
Hayward, Robert Moate, Roger
Heath, Rt Hon Edward Monro, Sir Hector
Heathcoat-Amory, David Montgomery, Sir Fergus
Heddle, John Moore, Rt Hon John
Henderson, Barry Morris, M. (N'hampton S)
Heseltine, Rt Hon Michael Morrison, Hon C. (Devizes)
Hickmet, Richard Morrison, Hon P. (Chester)
Higgins, Rt Hon Terence L. Moynihan, Hon C.
Hill, James Mudd, David
Hirst, Michael Neale, Gerrard
Hogg, Hon Douglas (Gr'th'm) Nelson, Anthony
Holland, Sir Philip (Gedling) Neubert, Michael
Holt, Richard Newton, Tony
Hordern, Sir Peter Nicholls, Patrick
Howard, Michael Normanton, Tom
Howarth, Alan (Stratf'd-on-A) Norris, Steven
Howarth, Gerald (Cannock) Onslow, Cranley
Howell, Rt Hon D. (G'ldford) Oppenheim, Phillip
Howell, Ralph (Norfolk, N) Oppenheim, Rt Hon Mrs S.
Hubbard-Miles, Peter Osborn, Sir John
Hunt, David (Wirral W) Ottaway, Richard
Hunt, John (Ravensbourne) Page, Richard (Herts SW)
Parkinson, Rt Hon Cecil Stern, Michael
Parris, Matthew Stevens, Lewis (Nuneaton)
Patten, Christopher (Bath) Stewart, Allan (Eastwood)
Patten, J. (Oxf W & Abgdn) Stewart, Andrew (Sherwood)
Pattie, Geoffrey Stewart, Ian (Hertf'dshire N)
Pawsey, James Stokes, John
Peacock, Mrs Elizabeth Stradling Thomas, Sir John
Percival, Rt Hon Sir Ian Sumberg, David
Porter, Barry Tapsell, Sir Peter
Portillo, Michael Taylor, John (Solihull)
Powell, William (Corby) Tebbit, Rt Hon Norman
Powley, John Temple-Morris, Peter
Prentice, Rt Hon Reg Thatcher, Rt Hon Mrs M.
Price, Sir David Thomas, Rt Hon Peter
Prior, Rt Hon James Thompson, Donald (Calder V)
Pym, Rt Hon Francis Thompson, Patrick (N'ich N)
Raffan, Keith Thornton, Malcolm
Raison, Rt Hon Timothy Thurnham, Peter
Rathbone, Tim Townend, John (Bridlington)
Rees, Rt Hon Peter (Dover) Townsend, Cyril D. (B'heath)
Renton, Tim Trippier, David
Rhodes James, Robert Twinn, Dr Ian
Ridley, Rt Hon Nicholas van Straubenzee, Sir W.
Ridsdale, Sir Julian Vaughan, Sir Gerard
Rifkind, Rt Hon Malcolm Viggers, Peter
Rippon, Rt Hon Geoffrey Waddington, David
Roberts, Wyn (Conwy) Wakeham, Rt Hon John
Robinson, Mark (N'port W) Waldegrave, Hon William
Roe, Mrs Marion Walden, George
Rossi, Sir Hugh Walker, Bill (T'side N)
Rost, Peter Walker, Rt Hon P. (W'cester)
Rowe, Andrew Wall, Sir Patrick
Rumbold, Mrs Angela Waller, Gary
Ryder, Richard Walters, Dennis
Sackville, Hon Thomas Wardle, C. (Bexhill)
Sainsbury, Hon Timothy Warren, Kenneth
St. John-Stevas, Rt Hon N. Watts, John
Sayeed, Jonathan Wells, Bowen (Hertford)
Shaw, Giles (Pudsey) Wells, Sir John (Maidstone)
Shaw, Sir Michael (Scarb') Wheeler, John
Shepherd, Colin (Hereford) Whitfield, John
Shepherd, Richard (Aldridge) Whitney, Raymond
Shersby, Michael Wiggin, Jerry
Silvester, Fred Wilkinson, John
Sims, Roger Winterton, Mrs Ann
Skeet, Sir Trevor Winterton, Nicholas
Smith, Sir Dudley (Warwick) Wolfson, Mark
Smith, Tim (Beaconsfield) Wood, Timothy
Soames, Hon Nicholas Woodcock, Michael
Spencer, Derek Yeo, Tim
Spicer, Jim (Dorset W) Young, Sir George (Acton)
Spicer, Michael (S Worcs) Younger, Rt Hon George
Squire, Robin
Stanbrook, Ivor Tellers for the Ayes:
Stanley, Rt Hon John Mr. Carol Mather and
Steen, Anthony Mr. Robert Boscawen.
NOES
Abse, Leo Bray, Dr Jeremy
Adams, Allen (Paisley N) Brown, Gordon (D'f'mline E)
Alton, David Brown, N. (N'c'tle-u-Tyne E)
Anderson, Donald Brown, Ron (E'burgh, Leith)
Archer, Rt Hon Peter Bruce, Malcolm
Ashdown, Paddy Buchan, Norman
Ashley, Rt Hon Jack Caborn, Richard
Ashton, Joe Callaghan, Rt Hon J.
Atkinson, N. (Tottenham) Callaghan, Jim (Heyw'd & M)
Bagier, Gordon A. T. Campbell-Savours, Dale
Banks, Tony (Newham NW) Canavan, Dennis
Barnett, Guy Carter-Jones, Lewis
Barron, Kevin Clark, Dr David (S Shields)
Beckett, Mrs Margaret Clarke, Thomas
Beith, A. J. Clay, Robert
Bell, Stuart Clelland, David Gordon
Bennett, A. (Dent'n & Red'sh) Clwyd, Mrs Ann
Bermingham, Gerald Cocks, Rt Hon M. (Bristol S)
Bidwell, Sydney Cohen, Harry
Blair, Anthony Conlan, Bernard
Boothroyd, Miss Betty Cook, Robin F. (Livingston)
Boyes, Roland Corbett, Robin
Corbyn, Jeremy McKelvey, William
Craigen, J. M. MacKenzie, Rt Ron Gregor
Crowther, Stan Maclennan, Robert
Cunliffe, Lawrence McNamara, Kevin
Cunningham, Dr John McTaggart, Robert
Davies, Rt Hon Denzil (L'lli) McWilliam, John
Davies, Ronald (Caerphilly) Madden, Max
Davis, Terry (B'ham, H'ge H'l) Marek, Dr John
Deakins, Eric Marshall, David (Shettleston)
Dewar, Donald Martin, Michael
Dixon, Donald Mason, Rt Hon Roy
Dormand, Jack Maxton, John
Douglas, Dick Maynard, Miss Joan
Dubs, Alfred Meacher, Michael
Duffy, A. E. P. Meadowcroft, Michael
Dunwoody, Hon Mrs G. Michie, William
Eadie, Alex Mikardo, Ian
Eastham, Ken Millan, Rt Hon Bruce
Evans, John (St. Helens N) Miller, Dr M. S. (E Kilbride)
Ewing, Harry Mitchell, Austin (G't Grimsby)
Fatchett, Derek Morris, Rt Hon A. (W'shawe)
Faulds, Andrew Morris, Rt Hon J. (Aberavon)
Field, Frank (Birkenhead) Nellist, David
Fields, T. (L'pool Broad Gn) Oakes, Rt Hon Gordon
Fisher, Mark O'Brien, William
Flannery, Martin O'Neill, Martin
Foot, Rt Hon Michael Orme, Rt Hon Stanley
Foster, Derek Park, George
Foulkes, George Parry, Robert
Fraser, J. (Norwood) Patchett, Terry
Freeson, Rt Hon Reginald Pavitt, Laurie
Freud, Clement Pendry, Tom
Garrett, W. E. Penhaligon, David
Godman, Dr Norman Pike, Peter
Golding, John Powell, Raymond (Ogmore)
Gould, Bryan Prescott, John
Hamilton, James (M'well N) Radice, Giles
Hamilton, W. W. (Fife Central) Redmond, Martin
Hancock, Michael Rees, Rt Hon M. (Leeds S)
Hardy, Peter Richardson, Ms Jo
Harman, Ms Harriet Roberts, Allan (Bootle)
Harrison, Rt Hon Walter Robertson, George
Hart, Rt Hon Dame Judith Robinson, G. (Coventry NW)
Hattersley, Rt Hon Roy Rogers, Allan
Heffer, Eric S. Rooker, J. W.
Hogg, N. (C'nauld & Kilsyth) Ross, Ernest (Dundee W)
Holland, Stuart (Vauxhall) Rowlands, Ted
Home Robertson, John Ryman, John
Hoyle, Douglas Sedgemore, Brian
Hughes, Dr Mark (Durham) Sheerman, Barry
Hughes, Robert (Aberdeen N) Sheldon, Rt Hon R.
Hughes, Roy (Newport East) Shore, Rt Hon Peter
Hughes, Sean (Knowsley S) Short, Ms Clare (Ladywood)
Hughes, Simon (Southwark) Short, Mrs R.(W'hampt'n NE)
Janner, Hon Greville Silkin, Rt Hon J.
Jenkins, Rt Hon Roy (Hillh'd) Skinner, Dennis
John, Brynmor Smith, Rt Hon J. (M'ds E)
Johnston, Sir Russell Snape, Peter
Jones, Barry (Alyn & Deeside) Soley, Clive
Kaufman, Rt Hon Gerald Spearing, Nigel
Kennedy, Charles Steel, Rt Hon David
Kilroy-Silk, Robert Stewart, Rt Hon D. (W Isles)
Kinnock, Rt Hon Neil Stott, Roger
Kirkwood, Archy Strang, Gavin
Lambie, David Straw, Jack
Lamond, James Thomas, Dafydd (Merioneth)
Leadbitter, Ted Thomas, Dr R. (Carmarthen)
Leighton, Ronald Thompson, J. (Wansbeck)
Litherland, Robert Thorne, Stan (Preston)
Lloyd, Tony (Stretford) Tinn, James
Lofthouse, Geoffrey Torney, Tom
Loyden, Edward Wainwright, R.
McDonald, Dr Oonagh Wallace, James
McGuire, Michael Wardell, Gareth (Gower)
McKay, Allen (Penistone) Wareing, Robert
Weetch, Ken Wrigglesworth, Ian
Welsh, Michael Young, David (Bolton SE)
White, James
Wigley, Dafydd Tellers for the Noes:
Williams, Rt Hon A. Mr. Frank Haynes and
Wilson, Gordon Mr. Chris Smith.
Winnick, David

Question accordingly agreed to.