§ Motion made, and Question put,
§ That—
§
(1) In section 365 of the Income and Corporation Taxes Act 1988, in subsection (1), before paragraph (a) there shall be inserted the following paragraph—
(aa) that the loan was made before 9th March 1999;".
§
(2) After subsection (1) of that section there shall be inserted the following subsection—
(1AA) Where—
- (a) a loan made on or after 9th March 1999 was made in pursuance of an offer made by the lender before that date; and
- (b) the offer was either in writing or evidenced by a note or memorandum made by the lender before that date,
§ (3) The preceding paragraphs have effect for the year 1998–99 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 324, Noes 191.
835| Division No. 100] | [10.56 pm |
| AYES | |
| Abbott, Ms Diane | Borrow, David |
| Adams, Mrs Irene (Paisley N) | Bradley, Keith (Withington) |
| Ainsworth, Robert (Cov'try NE) | Bradley, Peter (The Wrekin) |
| Alexander, Douglas | Bradshaw, Ben |
| Allen, Graham | Brinton, Mrs Helen |
| Anderson, Janet (Rossendale) | Brown, Rt Hon Gordon (Dunfermline E) |
| Armstrong, Ms Hilary | |
| Atherton, Ms Candy | Brown, Rt Hon Nick (Newcastle E) |
| Atkins, Charlotte | Brown, Russell (Dumfries) |
| Austin, John | Browne, Desmond |
| Banks, Tony | Buck, Ms Karen |
| Barnes, Harry | Burden, Richard |
| Barron, Kevin | Burgon, Colin |
| Bayley, Hugh | Butler, Mrs Christine |
| Beard, Nigel | Campbell, Alan (Tynemouth) |
| Beckett, Rt Hon Mrs Margaret | Campbell, Mrs Anne (C'bridge) |
| Begg, Miss Anne | Campbell, Ronnie (Blyth V) |
| Bell, Stuart (Middlesbrough) | Canavan, Dennis |
| Benn, Rt Hon Tony | Caplin, Ivor |
| Benton, Joe | Casale, Roger |
| Bermingham, Gerald | Caton, Martin |
| Best, Harold | Cawsey, Ian |
| Blears, Ms Hazel | Chapman, Ben (Wirral S) |
| Blizzard, Bob | Chaytor, David |
| Boateng, Paul | Chisholm, Malcolm |
| Clapham, Michael | Heal, Mrs Sylvia |
| Clark, Rt Hon Dr David (S Shields) | Henderson, Ivan (Harwich) |
| Clark, Dr Lynda (Edinburgh Pentlands) | Hepburn, Stephen |
| Heppell, John | |
| Clarke, Charles (Norwich S) | Hesford, Stephen |
| Clarke, Rt Hon Tom (Coatbridge) | Hewitt, Ms Patricia |
| Clarke, Tony (Northampton S) | Hill, Keith |
| Clelland, David | Hinchliffe, David |
| Clwyd, Ann | Hodge, Ms Margaret |
| Coaker, Vernon | Hoey, Kate |
| Coffey, Ms Ann | Home Robertson, John |
| Coleman, Iain | Hoon, Geoffrey |
| Connarty, Michael | Hope, Phil |
| Cook, Frank (Stockton N) | Hopkins, Kelvin |
| Cook, Rt Hon Robin (Livingston) | Howarth, Alan (Newport E) |
| Cooper, Yvette | Howells, Dr Kim |
| Corbett, Robin | Hoyle, Lindsay |
| Corbyn, Jeremy | Hughes, Ms Beverley (Stretford) |
| Corston, Ms Jean | Hughes, Kevin (Doncaster N) |
| Cranston, Ross | Humble, Mrs Joan |
| Crausby, David | Hurst, Alan |
| Cryer, Mrs Ann (Keighley) | Hutton, John |
| Cryer, John (Hornchurch) | Iddon, Dr Brian |
| Cummings, John | Illsley, Eric |
| Cunningham, Rt Hon Dr Jack (Copeland) | Jackson, Ms Glenda (Hampstead) |
| Jackson, Helen (Hillsborough) | |
| Cunningham, Jim (Cov'try S) | Jamieson, David |
| Dalyell, Tam | Jenkins, Brian |
| Darling, Rt Hon Alistair | Johnson, Alan (Hull W & Hessle) |
| Darvill, Keith | Johnson, Miss Melanie (Welwyn Hatfield) |
| Davidson, Ian | |
| Davies, Rt Hon Denzil (Llanelli) | Jones, Helen (Warrington N) |
| Davies, Geraint (Croydon C) | Jones, Ms Jenny (Wolverh'ton SW) |
| Dawson, Hilton | |
| Dean, Mrs Janet | Jones, Jon Owen (Cardiff C) |
| Denham, John | Jones, Dr Lynne (Selly Oak) |
| Dismore, Andrew | Jones, Martyn (Clwyd S) |
| Dobbin, Jim | Kaufman, Rt Hon Gerald |
| Dobson, Rt Hon Frank | Keeble, Ms Sally |
| Donohoe, Brian H | Keen, Alan (Feltham & Heston) |
| Doran, Frank | Keen, Ann (Brentford & Isleworth) |
| Dowd, Jim | Kelly, Ms Ruth |
| Drew, David | Kemp, Fraser |
| Dunwoody, Mrs Gwyneth | Kennedy, Jane (Wavertree) |
| Eagle, Angela (Wallasey) | Khabra, Piara S |
| Eagle, Maria (L 'pool Garston) | Kidney, David |
| Efford, Clive | Kilfoyle, Peter |
| Ellman, Mrs Louise | King, Andy (Rugby & Kenilworth) |
| Ennis, Jeff | King, Ms Oona (Bethnal Green) |
| Etherington, Bill | Kingham, Ms Tess |
| Field, Rt Hon Frank | Kumar, Dr Ashok |
| Fisher, Mark | Ladyman, Dr Stephen |
| Fitzpatrick, Jim | Laxton, Bob |
| Fitzsimons, Lorna | Leslie, Christopher |
| Flint, Caroline | Levitt, Tom |
| Follett, Barbara | Lewis, Terry (Worsley) |
| Foster, Rt Hon Derek | Linton, Martin |
| Foster, Michael Jabez (Hastings) | Livingstone, Ken |
| Foster, Michael J (Worcester) | Lloyd, Tony (Manchester C) |
| Galbraith, Sam | Lock, David |
| Galloway, George | Love, Andrew |
| Gerrard, Neil | McAllion, John |
| Gibson, Dr Ian | McAvoy, Thomas |
| Gilroy, Mrs Linda | McCabe, Steve |
| Godman, Dr Norman A | McCafferty, Ms Chris |
| Godsiff, Roger | McDonagh, Siobhain |
| Goggins, Paul | Macdonald, Calum |
| Golding, Mrs Llin | McDonnell, John |
| Griffiths, Jane (Reading E) | McGuire, Mrs Anne |
| Griffiths, Nigel (Edinburgh S) | McIsaac, Shona |
| Griffiths, Win (Bridgend) | McKenna, Mrs Rosemary |
| Grocott, Bruce | Mackinlay, Andrew |
| Grogan, John | McNulty, Tony |
| Hall, Patrick (Bedford) | Mactaggart, Fiona |
| Hanson, David | McWalter, Tony |
| Harman, Rt Hon Ms Harriet | Mahon, Mrs Alice |
| Mallaber, Judy | Salter, Martin |
| Mandelson, Rt Hon Peter | Savidge, Malcolm |
| Marek, Dr John | Sawford, Phil |
| Marsden, Gordon (Blackpool S) | Sedgemore, Brian |
| Marsden, Paul (Shrewsbury) | Sheerman, Barry |
| Marshall, David (Shettleston) | Sheldon, Rt Hon Robert |
| Marshall-Andrews, Robert | Shipley, Ms Debra |
| Martlew, Eric | Short, Rt Hon Clare |
| Maxton, John | Simpson, Alan (Nottingham S) |
| Meacher, Rt Hon Michael | Singh, Marsha |
| Michie, Bill (Shef'ld Heeley) | Skinner, Dennis |
| Milburn, Rt Hon Alan | Smith, Rt Hon Andrew (Oxford E) |
| Miller, Andrew | Smith, Angela (Basildon) |
| Mitchell, Austin | Smith, Jacqui (Redditch) |
| Moonie, Dr Lewis | Smith, John (Glamorgan) |
| Moran, Ms Margaret | Smith, Llew (Blaenau Gwent) |
| Morgan, Ms Julie (Cardiff N) | Snape, Peter |
| Morgan, Rhodri (Cardiff W) | Soley, Clive |
| Morley, Elliot | Southworth, Ms Helen |
| Morris, Ms Estelle (B'harn Yardley) | Spellar, John |
| Morris, Rt Hon John (Aberavon) | Squire, Ms Rachel |
| Mountford, Kali | Starkey, Dr Phyllis |
| Mudie, George | Stevenson, George |
| Mullin, Chris | Stewart, David (Inverness E) |
| Murphy, Denis (Wansbeck) | Stewart, Ian (Eccles) |
| Naysmith, Dr Doug | Stinchcombe, Paul |
| O'Brien, Bill (Normanton) | Stoate, Dr Howard |
| O'Brien, Mike (N Warks) | Stott, Roger |
| O'Hara, Eddie | Strang, Rt Hon Dr Gavin |
| Olner, Bill | Straw, Rt Hon Jack |
| O'Neill, Martin | Stringer, Graham |
| Organ, Mrs Diana | Stuart, Ms Gisela |
| Osborne, Ms Sandra | Sutcliffe, Gerry |
| Palmer, Dr Nick | Taylor, Rt Hon Mrs Ann (Dewsbury) |
| Pearson, Ian | |
| Pickthall, Colin | Taylor, David (NW Leics) |
| Pike, Peter L | Temple-Morris, Peter |
| Plaskitt, James | Thomas, Gareth (Clwyd W) |
| Pollard, Kerry | Thomas, Gareth R (Harrow W) |
| Pond, Chris | Timms, Stephen |
| Tippinq, Paddy | |
| Pope, Greg | Todd Mark |
| Powell, Sir Raymond | Touhig, Don |
| Prentice, Ms Bridget (Lewisham E) | Trickett, Jon |
| Prentice, Gordon (Pendle) | Truswell, Paul |
| Primarolo, Dawn | Turner, Dr Desmond (Kemptown) |
| Purchase, Ken | Turner, Dr George (NW Norfolk) |
| Quin, Rt Hon Ms Joyce | Twigg, Derek (Halton) |
| Quinn, Lawrie | Twigg, Stephen (Enfield) |
| Radice, Giles | Vaz, Keith |
| Rammell, Bill | Walley, Ms Joan |
| Rapson, Syd | Ward, Ms Claire |
| Raynsford, Nick | Wareing, Robert N |
| Reid, Rt Hon Dr John (Hamilton N) | Watts, David |
| Robertson, Rt Hon George (Hamilton S) | White, Brian |
| Whitehead, Dr Alan | |
| Robinson, Geoffrey (Cov'try NW) | Wicks, Malcolm |
| Roche, Mrs Barbara | Williams, Alan W (E Carmarthen) |
| Rooker, Jeff | Winnick, David |
| Rooney, Terry | Winterton, Ms Rosie (Doncaster C) |
| Ross, Ernie (Dundee W) | Wise, Audrey |
| Rowlands, Ted | Worthington, Tony |
| Roy, Frank | Wright, Anthony D (Gt Yarmouth) |
| Ruane, Chris | |
| Ruddock, Joan | Tellers for the Ayes: |
| Russell, Ms Christine (Chester) | Mr. Mike Hall and |
| Ryan, Ms Joan | Mr. Clive Betts. |
| NOES | |
| Ainsworth, Peter (E Surrey) | Baker, Norman |
| Allan, Richard | Ballard, Jackie |
| Amess, David | Beggs, Roy |
| Ancram, Rt Hon Michael | Bercow, John |
| Beresford, Sir Paul | |
| Arbuthnot, Rt Hon James | Body, Sir Ricard |
| Ashdown, Rt Hon Paddy | Boswell, Tim |
| Atkinson, Peter (Hexham) | Bottomley, Rt Hon Mrs Virginia |
| Brake, Tom | Jenkin, Bernard |
| Brand, Dr Peter | Johnson Smith, |
| Breed, Colin | Rt Hon Sir Geoffrey |
| Brooke, Rt Hon Peter | Jones, leuan Wyn (Ynys Môn) |
| Browning, Mrs Angela | Jones, Nigel (Cheltenham) |
| Bruce, Ian (S Dorset) | Keetch, Paul |
| Bruce, Malcolm (Gordon) | Kennedy, Charles (Ross Skye) |
| Burns, Simon | Key, Robert |
| Burstow, Paul | Kirkbride, Miss Julie |
| Butterfill, John | Kirkwood, Archy |
| Cable, Dr Vincent | Lait, Mrs Jacqui |
| Campbell, Menzies (NE Fife) | Lansley, Andrew |
| Cash, William | Leigh, Edward |
| Chapman, Sir Sydney (Chipping Barnet) | Letwin, Oliver |
| Lewis, Dr Julian (New Forest E) | |
| Chidgey, David | Lidington, David |
| Chope, Christopher | Lilley, Rt Hon Peter |
| Clappison, James | Livsey, Richard |
| Clark, Rt Hon Alan (Kensington) | Lloyd, Rt Hon Sir Peter (Fareham) |
| Clifton-Brown, Geoffrey | Uwyd, Elfyn |
| Collins, Tim | Loughton, Tim |
| Cormack, Sir Patrick | Luff, Peter |
| Cotter, Brian | Lyell, Rt Hon Sir Nicholas |
| Cran, James | MacGregor, Rt Hon John |
| Cunningham, Ms Roseanna (Perth) | MacKay, Rt Hon Andrew |
| Maclean, Rt Hon David | |
| Curry, Rt Hon David | Maclennan, Rt Hon Robert |
| Davey, Edward (Kingston) | McLoughlin, Patrick |
| Davies, Quentin (Grantham) | Major, Rt Hon John |
| Davis, Rt Hon David (Haltemprice) | Maples, John |
| Day, Stephen | Maude, Rt Hon Francis |
| Dorrell, Rt Hon Stephen | Mawhinney, Rt Hon Sir Brian |
| Duncan, Alan | May, Mrs Theresa |
| Duncan Smith, Iain | Moore, Michael |
| Evans, Nigel | Morgan, Alasdair (Galloway) |
| Ewing, Mrs Margaret | Moss, Malcolm |
| Faber, David | Nicholls, Patrick |
| Fabricant, Michael | Oaten, Mark |
| Fallon, Michael | Öpik, Lembit |
| Fearn, Ronnie | Ottaway, Richard |
| Forsythe, Clifford | Page, Richard |
| Forth, Rt Hon Eric | Paice, James |
| Foster, Don (Bath) | Paterson, Owen |
| Fowler, Rt Hon Sir Norman | Pickles, Eric |
| Fox, Dr Liam | Prior, David |
| Fraser, Christopher | Randall, John |
| Garnier, Edward | Redwood, Rt Hon John |
| George, Andrew (St Ives) | Rendel, David |
| Gibb, Nick | Robathan, Andrew |
| Gill, Christopher | Robertson, Laurence (Tewk'b'ry) |
| Gillan, Mrs Cheryl | Roe, Mrs Marion (Broxbourne) |
| Goodlad, Rt Hon Sir Alastair | Ross, William (E Lond'y) |
| Gorman, Mrs Teresa | Rowe, Andrew (Faversham) |
| Gorrie, Donald | Ruffley, David |
| Gray, James | Russell, Bob (Colchester) |
| Green, Damian | St Aubyn, Nick |
| Greenway, John | Salmond, Alex |
| Grieve, Dominic | Sanders, Adrian |
| Gummer, Rt Hon John | Sayeed, Jonathan |
| Hague, Rt Hon William | Shephard, Rt Hon Mrs Gillian |
| Hamilton, Rt Hon Sir Archie | Shepherd, Richard |
| Hammond, Philip | Smith, Sir Robert (W Ab'd'ns) |
| Harris, Dr Evan | Smyth, Rev Martin (Belfast S) |
| Harvey, Nick | Soames, Nicholas |
| Hawkins, Nick | Spelman, Mrs Caroline |
| Hayes, John | Spicer, Sir Michael |
| Heald, Oliver | Spring, Richard |
| Heath, David (Somerton & Frome) | Stanley, Rt Hon Sir John |
| Heathcoat-Amory, Rt Hon David | Steen, Anthony |
| Horam, John | Streeter, Gary |
| Howard, Rt Hon Michael | Swayne, Desmond |
| Howarth, Gerald (Aldershot) | Swinney, John |
| Hughes, Simon (Southwark N) | Syms, Robert |
| Hunter, Andrew | Tapsell, Sir Peter |
| Jack, Rt Hon Michael | Taylor, Ian (Esher & Walton) |
| Jackson, Robert (Wantage) | Taylor, Rt Hon John D (Strangford) |
| Taylor, John M (Solihull) | Whittingdale, John |
| Taylor, Matthew (Truro) | Widdecombe, Rt Hon Miss Ann |
| Taylor, Sir Teddy | Wigley, Rt Hon Dafydd |
| Tonge, Dr Jenny | Wilkinson, John |
| Tredinnick, David | Willetts, David |
| Trend, Michael | Willis, Phil |
| Tyler, Paul | Wilshire, David |
| Winterton, Mrs Ann (Congleton) | |
| Tyrie, Andrew | Winterton, Nicholas (Macclesfield) |
| Wallace, James | Woodward, Shaun |
| Wardle, Charles | Yeo, Tim |
| Waterson, Nigel | Young, Rt Hon Sir George |
| Webb, Steve | |
| Wells, Bowen | Tellers for the Noes: |
| Welsh, Andrew | Mrs. Eleanor Laing and |
| Whitney, Sir Raymond | Sir David Madel. |
§ Question accordingly agreed to.