HC Deb 21 March 1988 vol 130 cc129-33

Question put, That—

  1. (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. (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.