§ Motion made, and Question put,
§ That—
§
(1) Subject to paragraphs (2) and (3) below, relief under section 54 of the Finance Act 1989 shall not be given in respect of any payment where either—
§
(2) Paragraph (1) above shall not affect the giving of relief in respect of a payment received by an insurer before 6th April 1999 where—
§
(3) Paragraph (1) above shall not affect the giving of relief in respect of a payment received by an insurer before 6th April 1999 where—
§
(4) For the purposes of the preceding provisions of this Resolution a contract shall be taken to have been entered into by way of the renewal of an earlier contract only if—
§ (5) This Resolution has effect for 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 377, Noes 113.
732| Division No. 45] | [10.43 pm |
| AYES | |
| Abbott, Ms Diane | Breed, Colin |
| Adams, Mrs Irene (Paisley N) | Brinton, Mrs Helen |
| Ainger, Nick | Brown, Rt Hon Gordon (Dunfermline E) |
| Ainsworth, Robert (Cov'try NE) | |
| Allan, Richard (Shef'ld Hallam) | Brown, Rt Hon Nick (Newcastle E) |
| Allen, Graham (Nottingham N) | Brown, Russell (Dumfries) |
| Anderson, Janet (Rossendale) | Browne, Desmond (Kilmarnock) |
| Armstrong, Ms Hilary | Bruce, Malcolm (Gordon) |
| Ashdown, Rt Hon Paddy | Burden, Richard |
| Ashton, Joe | Burgon, Colin |
| Atherton, Ms Candy | Burstow, Paul |
| Atkins, Charlotte | Butler, Christine |
| Austin, John | Byers, Stephen |
| Ballard, Mrs Jackie | Caborn, Richard |
| Banks, Tony | Campbell, Alan (Tynemouth) |
| Barnes, Harry | Campbell, Mrs Anne (C'bridge) |
| Barron, Kevin | Campbell, Menzies (NE Fife) |
| Bayley, Hugh | Campbell-Savours, Dale |
| Beard, Nigel | Cann, Jamie |
| Beckett, Rt Hon Mrs Margaret | Caplin, Ivor |
| Begg, Miss Anne (Aberd'n S) | Casale, Roger |
| Beith, Rt Hon A J | Cawsey, Ian |
| Bennett, Andrew F | Chapman, Ben (Wirral S) |
| Bermingham, Gerald | Chidgey, David |
| Berry, Roger | Clapham, Michael |
| Best, Harold | Clark, Rt Hon Dr David (S Shields) |
| Betts, Clive | Clark, Dr Lynda (Edinburgh Pentlands) |
| Blackman, Liz | |
| Blears, Ms Hazel | Clark, Paul (Gillingham) |
| Blizzard, Bob | Clarke, Charles (Norwich S) |
| Blunkett, Rt Hon David | Clarke, Eric (Midlothian) |
| Borrow, David | Clarke, Rt Hon Tom (Coatbridge) |
| Bradley, Keith (Withington) | Clarke, Tony (Northampton S) |
| Bradley, Peter (The Wrekin) | Clelland, David |
| Bradshaw, Ben | Coaker, Vernon |
| Brake, Thomas | Coffey, Ms Ann |
| Brand, Dr Peter | Colman, Tony (Putney) |
| Connarty, Michael | Harman, Rt Hon Ms Harriet |
| Cooper, Yvette | Harris, Dr Evan |
| Corbett, Robin | Harvey, Nick |
| Corbyn, Jeremy | Heal, Mrs Sylvia |
| Corston, Ms Jean | Healey, John |
| Cotter, Brian | Henderson, Doug (Newcastle N) |
| Cousins, Jim | Henderson, Ivan (Harwich) |
| Cranston, Ross | Hepburn, Stephen |
| Crausby, David | Heppell, John |
| Cryer, Mrs Ann (Keighley) | Hesford, Stephen |
| Cryer, John (Hornchurch) | Hewitt, Ms Patricia |
| Cummings, John | Hill, Keith |
| Cunliffe, Lawrence | Hodge, Ms Margaret |
| Cunningham, Jim (Cov'try S) | Home Robertson, John |
| Cunningham, Rt Hon Dr John (Copeland) | Hood, Jimmy |
| Hoon, Geoffrey | |
| Curtis-Thomas, Mrs Claire | Hope, Phil |
| Dafis, Cynog | Hopkins, Kelvin |
| Dalyell, Tam | Howarth, Alan (Newport E) |
| Darling, Rt Hon Alistair | Howarth, George (Knowsley N) |
| Darvill, Keith | Howells, Dr Kim |
| Davey, Edward (Kingston) | Hoyle, Lindsay |
| Davey, Valerie (Bristol W) | Hughes, Ms Beverley (Stretford) |
| Davidson, Ian | Hughes, Simon (Southwark N) |
| Davies, Rt Hon Denzil (Llanelli) | Humble, Mrs Joan |
| Davies, Geraint | Hurst, Alan |
| Dawson, Hilton | Hutton, John |
| Dean, Mrs Janet | Iddon, Dr Brian |
| Denham, John | Illsley, Eric |
| Dismore, Andrew | Jackson, Ms Glenda (Hampstead) |
| Dobson, Rt Hon Frank | Jackson, Helen (Hillsborough) |
| Donohoe, Brian H | Jamieson, David |
| Doran, Frank | Jenkins, Brian (Tamworth) |
| Drew, David | Johnson, Miss Melanie (Welwyn Hatfield) |
| Drown, Ms Julia | |
| Dunwoody, Mrs Gwyneth | Jones, Ms Fiona (Newark) |
| Eagle, Angela (Wallasey) | Jones, Ieuan Wyn (Ynys Môn) |
| Edwards, Huw | Jones, Jon Owen (Cardiff C) |
| Efford, Clive | Jones, Dr Lynne (Selly Oak) |
| Ellman, Ms Louise | Jones, Martyn (Clwyd S) |
| Ennis, Jeff | Jowell, Ms Tessa |
| Etherington, Bill | Keeble, Ms Sally |
| Ewing, Mrs Margaret | Keen, Alan (Feltham & Heston) |
| Fatchett, Derek | Keen, Mrs Ann (Brentford) |
| Feam, Ronnie | Keetch, Paul |
| Field, Rt Hon Frank | Kemp, Fraser |
| Fisher, Mark | Kennedy, Charles (Ross Skye) |
| Fitzpatrick, Jim | Kennedy, Jane (Wavertree) |
| Flint, Caroline | Khabra, Piara S |
| Flynn, Paul | Kidney, David |
| Follett, Barbara | Kilfoyle, Peter |
| Foster, Rt Hon Derek | King, Andy (Rugby & Kenilworth) |
| Foster, Don (Bath) | King, Ms Oona (Bethnal Green) |
| Foster, Michael John (Worcester) | Kirkwood, Archy |
| Foulkes, George | Kumar, Dr Ashok |
| Fyfe, Maria | Ladyman, Dr Stephen |
| Galloway, George | Lawrence, Ms Jackie |
| Gardiner, Barry | Laxton, Bob |
| George, Andrew (St Ives) | Lepper, David |
| Gerrard, Neil | Levitt, Tom |
| Gibson, Dr Ian | Lewis, Ivan (Bury S) |
| Godman, Dr Norman A | Lewis, Terry (Worsley) |
| Godsiff, Roger | Liddell, Mrs Helen |
| Goggins, Paul | Linton, Martin |
| Golding, Mrs Llin | Livingstone, Ken |
| Gordon, Mrs Eileen | Livsey, Richard |
| Gorrie, Donald | Lloyd, Tony (Manchester C) |
| Grant, Bernie | Llwyd, Elfyn |
| Griffiths, Jane (Reading E) | Love, Andrew |
| Grocott, Bruce | McAvoy, Thomas |
| Grogan, John | McCabe, Stephen |
| Gunnell, John | McCafferty, Ms Chris |
| Hall, Mike (Weaver Vale) | McCartney, Ian (Makerfield) |
| Hall, Patrick (Bedford) | McDonagh, Siobhain |
| Hancock, Mike | McDonnell, John |
| Hanson, David | McFall, John |
| McGuire, Mrs Anne | Salmond, Alex |
| McKenna, Ms Rosemary | Salter, Martin |
| McNulty, Tony | Sanders, Adrian |
| Mactaggart, Fiona | Savidge, Malcolm |
| McWalter, Tony | Sawford, Phil |
| McWiliam, John | Sedgemore, Brian |
| Mahon, Mrs Alice | Sheerman, Barry |
| Mallaber, Judy | Sheldon, Rt Hon Robert |
| Marek, Dr John | Shipley, Ms Debra |
| Marsden, Paul (Shrewsbury) | Simpson, Alan (Nottingham S) |
| Marshall, David (Shettleston) | Singh, Marsha |
| Marshall-Andrews, Robert | Skinner, Dennis |
| Martlew, Eric | Smith, Rt Hon Andrew (Oxford E) |
| Maxton, John | Smith, Angela (Basildon) |
| Meacher, Rt Hon Michael | Smith, Rt Hon Chris (Islington S) |
| Meale, Alan | Smith, Miss Geraldine (Morecambe & Lunesdale) |
| Merron, Gillian | |
| Michael, Alun | Smith, Jacqui (Redditch) |
| Michie, Bill (Shef'ld Heeley) | Smith, John (Glamorgan) |
| Michie, Mrs Ray (Argyll & Bute) | Smith, Llew (Blaenau Gwent) |
| Milburn, Alan | Smith, Sir Robert (W Ab'd'ns) |
| Mitchell, Austin | Snape, Peter |
| Moffatt, Laura | Soley, Clive |
| Moore, Michael | Southworth, Ms Helen |
| Morgan, Ms Julie (Cardiff N) | Spellar, John |
| Morgan, Rhodri (Cardiff W) | Squire, Ms Rachel |
| Morris, Ms Estelle (B'ham Yardley) | Starkey, Dr Phyllis |
| Morris, Rt Hon John (Aberavon) | Steinberg, Gerry |
| Mountford, Kali | Stevenson, George |
| Mudie, George | Stewart, David (Inverness E) |
| Mullin, Chris | Stewart, Ian (Eccles) |
| Murphy, Denis (Wansbeck) | Stinchcombe, Paul |
| Murphy, Jim (Eastwood) | Stoate, Dr Howard |
| Naysmith, Dr Doug | Stott, Roger |
| Norris, Dan | Strang, Rt Hon Dr Gavin |
| Oaten, Mark | Straw, Rt Hon Jack |
| Öpik, Lambit | Stringer, Graham |
| O'Brien, Bill (Normanton) | Stuart, Ms Gisela (Edgbaston) |
| O'Brien, Mike (N Warks) | Stunell, Andrew |
| O'Hara, Edward | Sutcliffe, Gerry |
| Olner, Bill | Swinney, John |
| O'Neill, Martin | Taylor, Rt Hon Mrs Ann (Dewsbury) |
| Organ, Mrs Diana | |
| Osborne, Mrs Sandra | Taylor, David (NW Leics) |
| Pearson, Ian | Taylor, Matthew (Truro) |
| Pendry, Tom | Thomas, Gareth R (Harrow W) |
| Pickthall, Colin | Timms, Stephen |
| Pike, Peter L | Tipping, Paddy |
| Plaskitt, James | Todd, Mark |
| Pollard, Kerry | Touhig, Don |
| Pond, Chris | Trickett, Jon |
| Pope, Greg | Turner, Dennis (Wolverh'ton SE) |
| Pound, Stephen | Turner, Dr George (NW Norfolk) |
| Prentice, Ms Bridget (Lewisham E) | Twigg, Derek (Halton) |
| Prentice, Gordon (Pendle) | Twigg, Stephen (Enfield) |
| Prescott, Rt Hon John | Tyler, Paul |
| Primarolo, Dawn | Vaz, Keith |
| Prosser, Gwyn | Vis, Dr Rudi |
| Purchase, Ken | Wallace, James |
| Quin, Ms Joyce | Walley, Ms Joan |
| Radice, Giles | Watts, David |
| Rammell, Bill | Webb, Professor Steve |
| Rapson, Syd | Welsh, Andrew |
| Raynsford, Nick | White, Brian |
| Reid, Dr John (Hamilton N) | Whitehead, Dr Alan |
| Robinson, Geoffrey (Cov'try NW) | Wicks, Malcolm |
| Roche, Mrs Barbara | Wigley, Dafydd |
| Rogers, Allan | Williams, Rt Hon Alan (Swansea W) |
| Rooney, Terry | |
| Ross, Ernie (Dundee W) | Williams, Alan W (E Carmarthen) |
| Rowlands, Ted | Williams, Mrs Betty (Conwy) |
| Roy, Frank | Wills, Michael |
| Ruane, Chris | Winnick, David |
| Ruddock, Ms Joan | Winterton, Ms Rosie (Doncaster C) |
| Russell, Bob (Colchester) | Wood, Mike |
| Ryan, Ms Joan | Woolas, Phil |
| Worthington, Tony | Wyatt, Derek |
| Wray, James | Tellers for the Ayes: |
| Wright, Dr Tony (Cannock) | Mr. Jim Dowd and |
| Wright, Tony D (Gt Yarmouth) | Mr. Kevin Hughes. |
| NOES | |
| Atkinson, David (Bour'mth E) | Lidington, David |
| Atkinson, Peter (Hexham) | Lloyd, Rt Hon Sir Peter (Fareham) |
| Baldry, Tony | Lyell, Rt Hon Sir Nicholas |
| Bell, Martin (Tatton) | MacGregor, Rt Hon John |
| Blunt, Crispin | McIntosh, Miss Anne |
| Body, Sir Richard | McLoughlin, Patrick |
| Bottomley, Peter (Worthing W) | Madel, Sir David |
| Brady, Graham | Malins, Humfrey |
| Brazier, Julian | Maples, John |
| Brooke, Rt Hon Peter | Maude, Rt Hon Francis |
| Browning, Mrs Angela | Mawhinney, Rt Hon Dr Brian |
| Bruce, Ian (S Dorset) | May, Mrs Theresa |
| Butterfill, John | Merchant, Piers |
| Chapman, Sir Sydney (Chipping Barnet) | Norman, Archie |
| Page, Richard | |
| Chope, Christopher | Paice, James |
| Clappison, James | Paterson, Owen |
| Clifton-Brown, Geoffrey | Pickles, Eric |
| Collins, Tim | Prior, David |
| Colvin, Michael | Redwood, Rt Hon John |
| Cormack, Sir Patrick | Robathan, Andrew |
| Cran, James | Robertson, Laurence (Tewk'b'ry) |
| Davis, Rt Hon David (Haltemprice) | Roe, Mrs Marion (Broxboume) |
| Davies, Quentin (Grantham) | Rowe, Andrew (Faversham) |
| Dorrell, Rt Hon Stephen | Ruffley, David |
| Evans, Nigel | Shephard, Rt Hon Mrs Gillian |
| Faber, David | Shepherd, Richard (Aldridge) |
| Fabricant, Michael | Simpson, Keith (Mid-Norfolk) |
| Flight, Howard | Spelman, Mrs Caroline |
| Forth, Rt Hon Eric | Spicer, Sir Michael |
| Fowler, Rt Hon Sir Norman | Spring, Richard |
| Fraser, Christopher | Stanley, Rt Hon Sir John |
| Gale, Roger | Steen, Anthony |
| Garnier, Edward | Swayne, Desmond |
| Gill, Christopher | Syms, Robert |
| Gillan, Mrs Cheryl | Tapsell, Sir Peter |
| Goodlad, Rt Hon Alastair | Taylor, Ian (Esher & Walton) |
| Gorman, Mrs Teresa | Taylor, John M (Solihull) |
| Gray, James | Temple-Morris, Peter |
| Green, Damian | Townend, John |
| Greenway, John | Tredinnick, David |
| Grieve, Dominic | Trend, Michael |
| Gummer, Rt Hon John | Tyrie, Andrew |
| Hamilton, Rt Hon Sir Archie | Viggers, Peter |
| Hammond, Philip | Walter, Robert |
| Hayes, John | Wardle, Charles |
| Heath, Rt Hon Sir Edward | Wells, Bowen |
| Heathcoat-Amory, Rt Hon David | Whitney, Sir Raymond |
| Hogg, Rt Hon Douglas | Widdecombe, Rt Hon Miss Ann |
| Horam, John | Wilshire, David |
| Howarth, Gerald (Aldershot) | Winterton, Mrs Ann (Congleton) |
| Hunter, Andrew | Winterton, Nicholas (Macclesfield) |
| Jackson, Robert (Wantage) | Woodward, Shaun |
| Jenkin, Bernard (N Essex) | Yeo, Tim |
| King, Rt Hon Tom (Bridgwater) | Young, Rt Hon Sir George |
| Kirkbride, Miss Julie | |
| Laing, Mrs Eleanor | Tellers for the Noes: |
| Lansley, Andrew | Mr. Richard Ottaway and |
| Leigh, Edward | Mr. John Whittingdale. |
§ Question accordingly agreed to.